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2004 (2) TMI 270 - ITAT AGRAExtract: .......s enquiry is not possible and the enquiry has to be closed at some stage. It is for the AO to decide to end the enquiry. The CIT cannot transgress the jurisdiction under s. 263 by mentioning that no proper enquiry was made. Hence, we cancel the order passed by CIT under s. 263 of the IT Act. 17. In the result, the appeal of the assessee is allowed.
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