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1981 (12) TMI 44 - ITAT AHMEDABAD-BExtract: ....... the assessee s counsel that the Commissioner has no right to invoke the provisions of section 263 when the point regarding section 263 was not dealt with by the Commissioner (Appeals). Therefore, we reject the claim of the assessee. 10. In the result, we reverse the order of the Commissioner and restore the order of the ITO. The appeal is allowed.
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