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1987 (6) TMI 87 - ITAT DELHI-AExtract: ....... 1984. Thus, there cannot be any manner of doubt that the impugned orders passed by the ld. CIT(A) are without jurisdiction. We have held them to be non est in law. However, even an order made in this manner unless challenged and removed from record can have its implications. We, therefore, cancel orders u/s. 263 made in each case. Appeals allowed.
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