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2004 (12) TMI 622 - AT - Income TaxExtract: .......ss the view taken by the Income-tax Officer is unsustainable in law. In the present case the view taken by the Assessing Officer is not unsustainable in law, to justify the impugned action of the ld. CIT. 15. The revisional order in question is thus set aside and assessment order is restored. In result appeals are allowed in favour of the assessee.
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