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2004 (8) TMI 626 - AT - Income TaxExtract: .......s. In this view of the matter, the very basis of demands raised under section 201 read with section 192 is not sustainable in law. Accordingly, we are of the considered view that the CIT(A) indeed erred in law in sustaining the same. We, therefore, direct the Assessing Officer to delete the same. 8. In the result, all the three appeals are allowed.
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