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1992 (7) TMI 146 - ITAT PUNEExtract: .......onsidered the record, reasons and findings given by the CIT (A) and we have no hesitation in accepting his conclusion that the assessment of Rs. 45,454 under section 69A of the Income-tax Act, 1961 is not justified. Accordingly, we uphold the order of the CIT (A) and reject the ground taken by the revenue. 10. In the result, the appeal is dismissed
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