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2004 (5) TMI 237 - ITAT CHANDIGARH-AExtract: .......er s. 147 and by passing an order under s. 147 r/w s. 143(3) of the Act. 2.12 For the reasons stated above, the well-reasoned and well-discussed impugned orders of the CIT(A) are upheld and the grounds of appeals taken by the assessee in his respective appeals are rejected. 3. In the result, all the five appeals filed by the assessee are dismissed.
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