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2001 (10) TMI 264 - ITAT HYDERABAD-AExtract: .......pex Court in the above decision clearly applies, and the provisions of section 263 are not attracted. 12. For the above reasons, we set -aside the impugned order of the Commissioner passed under section 263, and restore the assessments made by the Assessing Officer for both the years. 13. In the result, both the appeals of the assessee are allowed.
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