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2005 (1) TMI 604 - AT - Income TaxExtract: .......opinion, the case of the assessee falls within the ambit of the third proviso to section 48 of the Act. We have perused the impugned order. In our opinion the CIT(A) took a correct view in the matter and his order calls for no interference on this count. Accordingly we uphold the same. 10. In the result, the appeal of the assessee stands dismissed.
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