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1984 (12) TMI 80 - ITAT BANGALOREExtract: .......g in revising the assessment orders and the orders continuing registration. 8. The assessee s contention that the Commissioner had no jurisdiction to invoke section 263 at all cannot be accepted. Accordingly, we cancel the order dated 15-3-1983 of the Commissioner made under section 263 in all these years. 9. In the result, the appeals are allowed.
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