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2008 (1) TMI 496 - ITAT PUNE-AExtract: .......r passed by the AO was erroneous, is absent in the present case. In taking this view we are fortified by the decisions of the Supreme Court, and of the Bombay, Gujarat, and Kerala High Courts, discussed in the above paras. The order passed by the CIT under s. 263 is accordingly quashed. 17. In the result the appeal filed by the assessee is allowed.
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