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2002 (8) TMI 407 - AT - Income TaxExtract: .......nto effect w.e.f. 1-4-1997 whereas the assessment year involved here is 1994-95. 9. In view of the discussion above, we feel that the authorities below were not justified invoking the provision of section 154 of the Income-tax Act in the facts and circumstances of this case. 10. The appeal of the assessee, therefore, succeeds and is hereby allowed.
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