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1999 (11) TMI 739 - AT - Income TaxExtract: .......0. On the facts and in the circumstances of the case, we uphold the learned CIT(A) rsquo s view that the prima facie adjustment made by the Assessing Officer under section 154 of the Act in the present case were not proper and warranted under the provisions of section 143(1)(a) of the Act. 11. In the result, the revenue rsquo s appeal is dismissed.
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