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2001 (7) TMI 98 - ANDHRA PRADESH HIGH COURTExtract: .......al, while processing the return under section 143(1)(a) of the Act. Therefore, we do not find any error, factual or legal, in the orders of the income-tax authorities arid the learned Tribunal. This appeal does riot involve any question of law, much less a substantial question of law. The appeal is, accordingly, dismissed with no order as to costs.
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