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2000 (8) TMI 245 - ITAT CHANDIGARH-B
Extract:
....... the assessment in accordance with the provisions of law and after allowing the assessee an opportunity of being heard. We do not find any infirmity in the order of CIT passed under section 263. Accordingly, we confirm the order of CIT and dismiss all the grounds of appeal of the assessee. 20. In the result, the appeal of the assessee is dismissed.