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1981 (9) TMI 190 - ITAT JABALPURExtract: .......nd, doubted the capability of the assessee to have possessed the capital formation as claimed. We have given our consideration to the facts of the case and we are of the opinion that there was no case for the Commr. to exercise the powers under s. 263 of the IT Act, 1961, in the present case. 7. In the result, the appeal of the assessee is allowed.
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