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2004 (9) TMI 571 - AT - Income TaxExtract: .......merits also we do not find any justification to restore the addition, since no enquiry was made by the Assessing Officer and the addition was made merely on protective basis. In our view, the CIT(A) was justified in deleting the addition. 8. In the result, the appeal of the Department is dismissed and the Cross objection of the assessee is allowed.
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