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1976 (1) TMI 59 - AT - Income TaxExtract: .......ould have had to confirm the order of revision on merits. At any rate, we are unable to do so in view of our finding on the matter of jurisdiction. 9. In the result, the order of the Deputy Commissioner is cancelled as being beyond his jurisdiction in view of s. 32(2) of the Act thereby restoring the orders of the assessing and appellate authority.
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