2010 (1) TMI 1197

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.... Per R.S.Syal, AM : This appeal by the Revenue arises out of the order passed by the Commissioner of Income-tax (Appeals) on 18.10.2007 in relation to the assessment year 2001-2002. 2. Shorn of unnecessary details, it is noted that the original assessment was made in this case u/s.143(3). Thereafter the learned Commissioner of Income Tax, invoking his jurisdiction u/s.263, directed the As....