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1999 (9) TMI 135 - ITAT MADRAS-CExtract: .......e CIT(A) did not consider the provisions of sec. 56 r.w. section 145 of the Act and the fact that due to suit filed by Sri M. Subramanian the lottery prize did not accrue to the assessee in June 1983. We, therefore, reverse the order of the CIT(A) and confirm the order passed by the Assessing Officer. 12. In the result, Revenue s appeal is allowed.
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