2017 (4) TMI 191

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..... o the question whether at the relevant point of time the exercise of jurisdiction under section 263 of the Income-tax Act, 1961 by the Commissioner of Income-tax (Appeals) was justified in view of the .....

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..... il Katiyar, Advocates, with him) For the Respondent : Shaheen and Puneet Taneja, Advocates JUDGMENT 1. We do not consider it necessary to go into the question whether at the relevant poi .....

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