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1995 (11) TMI 115 - ITAT AHMEDABAD-BExtract: .......started with the search at the assessee s premises on 24-9-1987 because such an interpretation will produce a manifestly absurd and unjust result which could never have been intended by the Legislature. We accordingly reject the contention of the assessee s counsel and concur with the finding of the CIT(A). 7. In the result, the appeal is dismissed
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