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1999 (5) TMI 51 - ITAT AHMEDABAD-C
Extract:
.......y other evidence which it may rely on in response to the queries to be raised by the AO in the light of the CIT s directions. 12. In the light of the foregoing discussions and in view of the legal principles enunciated in various reported decisions, we have no hesitation in upholding the order of the CIT. 13. In the result, the appeal is dismissed.