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1985 (8) TMI 152 - ITAT NAGPURExtract: ....... the ITO. When once we held that the order sheet made by the ITO is not an order, the Commissioner has no power to exercise jurisdiction under section 263 as the same is not an order much less an assessment order. We, therefore, quash the order of the Commissioner passed under section 263 and the appeal filed by the assessee is accordingly allowed.
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