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2011 (1) TMI 1536 - AT - Income TaxExtract: .......s.263 is liable to be quashed. We have not dealt with the other arguments of the learned counsel for the Assessee, since we have agreed with him on two counts. 19. For the reasons stated above, we quash the order u/s.263 of the Act. 20. In the result, the appeal of the Assessee is allowed. Order Pronounced in open court on 28th day of January, 2011
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