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1991 (9) TMI 354 - AT - Income TaxExtract: .......llery and in absence of that evidence, we have to observe that the revenue has failed to discharge the onus of burden which lay on it to invoke the provisions of section 52(2) of the Income-tax Act, 1961. Hence, we decide the issue in favour of the assessee and set aside the order passed by the teamed CIT(A). 11. As a result, the appeal is allowed.
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