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1982 (9) TMI 23 - HC - Income TaxExtract: .......and reference applications. That can hardly be a relevant factor in interpreting the scope of s. 263. In our opinion, the action taken by the Commissioner of Income-tax by issuing notice under s. 263 of the Act is not without jurisdiction and no case has been made out for interference by this court. The petition is accordingly dismissed with costs.
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