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2002 (3) TMI 34 - HC - Income TaxExtract: .......act that he drew a wrong conclusion does not mean that there is any default on the part of the assessee and that the proviso to section 143 of the Income-tax Act be attracted. We are of the view that the view taken by the Tribunal is just and does not call for interference. The question is answered in favour of the assessee and against the Revenue.
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