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2010 (2) TMI 386 - HC - Income TaxRevision- Power- Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that the order passed under section 263 by the Commissioner of Income-tax, Rohtak was only a change of opinion and consequently did not meet the requirements of the provisions for invoking his powers under section 263 of the Income-tax Act? Held that- the Tribunal was right in holding that the conclusion drawn by the Commissioner was not based on facts. the order of revision was not valid.
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