2015 (9) TMI 1703

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....s appeal by the assessee is directed against the order of the CIT(A)-13, Mumbai, dated 23.12.2013, pertaining to A Y 2007-08. The impugned assessment order is made u/s. 143(3) r. w. s. 263 of the Act. 2. The section and the subsection under which the assessment is made makes it clear that the original assessment order was set aside by the CIT invoking the powers conferred upon him by the provis....