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1981 (2) TMI 126 - ITAT GAUHATI-BExtract: ....... 1961, to revise the order of the ITO and hold that the assessee was engaged in a petro-chemical industry. In view of the proceeding paragraphs we are of the considered view that the ld. CIT was not competent to undertake the revision proceedings. The impugned order is, therefore, cancelled. 2. In the result, the assessee rsquo s appeal is allowed.
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