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1980 (7) TMI 73 - GUJARAT HIGH COURTExtract: ....... Addl. Commissioner was not competent to pass the order in question and the Tribunal rightly cancelled the order passed under s. 263 of the I.T. Act. We, therefore, answer the question referred to us in the affirmative, that is, in favour of the assessee and against the revenue. The Commissioner will pay the costs of this reference to the assessee.
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