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2001 (6) TMI 671 - AT - Income TaxExtract: .......ional evidence in violation of rule 46A of the Income-tax Rules and, therefore, her order was vitiated. No such ground has been raised in the name of appeal or in submissions advanced before me during the course of hearing. With the above observations, I agree with the ld. CIT(A) and confirm her action. 14. In the result, the appeals are dismissed.
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