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1970 (11) TMI 33 - HC - Income TaxWhether Appellate Assistant Commissioner was right in sustaining the addition, even though he came to the conclusion that there had been no inflation in the purchase price, indulged in by the assessee – power of AAC u/s 31 are not confined to the subject-matter of the appeal but extends to the subject-matter of the assessment – therefore, addition made by ITO on certain grounds, can be sustained by AAC on a different ground
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