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2012 (11) TMI 1087 - ITAT DELHIExtract: .......he proviso to Section 147 of the I.T. Act. Further it is a case of change of opinion of Assessing Officer. Accordingly, we do not find any infirmity in the order of the Ld. Commissioner of Income Tax (A), hence, we uphold the same. 14. In the result, the appeal filed by the Revenue stands dismissed. Order pronounced in the open court on 09/11/2012.
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