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2006 (1) TMI 462 - AT - Income TaxExtract: .......er section 201(1)(1A). Accordingly, the CIT(A) rightly upheld the order of Assessing Officer and, therefore, no interference from our side in the order of CIT(A) is called for and consequently the same is upheld. The grounds of appeal taken by the assessee are rejected. 10. In the result both the instant appeals filed by the assessee are dismissed.
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