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1992 (2) TMI 145 - ITAT DELHI-EExtract: .......section 263 in this case beyond31-3-1987. This amendment could not revive a matter in respect of which the Commissioner had no jurisdiction at a time when the law was amended. 14. Since we have cancelled the order passed under section 263 on legal grounds we do not consider it necessary to deal with the merits of the case. 15. The appeal is allowed
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