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2003 (4) TMI 504 - AT - Income TaxExtract: .......galore Clothing Co. rsquo s case (supra) supports the contention of the assessee. Therefore, we are not inclined to accept the argument of the learned DR. We hold that the Assessing Officer has passed the intimation which is not under the purview of prima facie adjustments under section 143(1)(a). The appeal of the Revenue is, therefore, dismissed.
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