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1981 (12) TMI 97 - ITAT MADRAS-BExtract: .......de an order and direct a fresh assessment. In doing so he is unsettling the assessment even on matter which had been settled by the AAC and in effect revising the order of the AAC which he is not entitled to do. Even for this reason, his order cannot stand. 5. In the result, the order of the Commissioner stands cancelled as lacking in jurisdiction.
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