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2004 (12) TMI 680 - ITAT CHENNAI
Extract:
.......ve, on the merits of the directions made by the CIT, held that in each of the directions there was either no error or prejudice or both, we hold that the CIT was not justified in invoking his jurisdiction under Section 263, a detailed examination of this aspect of his order is purely academic. 56. In the result the assessee's appeal is allowed.
