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1981 (2) TMI 141 - ITAT PATNAExtract: .......nt of the assessee for the asst. yr. 1975-76. Therefore, in the absence of any material, it will be difficult to hold that the order passed by the ITO under s. 143(3) dt. 9th March, 1978 was erroneous and prejudicial to the interest of revenue. Therefore, the order passed by the CIT under s. 263 is set aside. 4.In the result, the appeal is allowed.
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