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2007 (9) TMI 435 - ITAT MUMBAIExtract: .......ion of the CIT(A) which is considered to be last resort as in those directions CIT(A) has directed the Assessing Officer to treat the net receipts credited in the bank as gross receipt and compute the tax liability thereon. Therefore, we confirm the order of the CIT(A). Accordingly, the appeal of the assessee as well as the revenue stand dismissed.
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