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2002 (4) TMI 218 - ITAT CALCUTTAExtract: .......ellate authority is contrary to the materials available on record, the very basis, therefore, for enhancement of the assessment is not supported by materials on record. Accordingly, I am of the view that the first appellate authority, was not justified in making the assessments by way of enhancements. 9A. In the result, all the appeals are allowed.
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