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1985 (1) TMI 92 - AT - Income TaxExtract: ....... illegal on that ground alone. 9. Considering all these and looking to the totality of the facts and circumstances, we have no hesitation in coming to the conclusion that the order of the Commissioner under section 263 was justified. The order of the Commissioner under section 263 is, therefore, upheld. 10. The appeal fails and is hereby dismissed.
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