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    <title>1998 (4) TMI 162 - ITAT DELHI-C</title>
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    <description>The Tribunal quashed the orders passed under section 263, holding that the conditions precedent for assuming jurisdiction under section 263 did not exist in the facts and circumstances of the case. The appeals of the assessee were allowed.</description>
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      <description>The Tribunal quashed the orders passed under section 263, holding that the conditions precedent for assuming jurisdiction under section 263 did not exist in the facts and circumstances of the case. The appeals of the assessee were allowed.</description>
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