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2005 (10) TMI 81 - HC - Income TaxExtract: .......he Assessing Officer and the Commissioner of Income-tax (Appeals) were justified, we find that the matter lies strictly in the realm of facts and does not give rise to any question of law within the scope of section 260A of the Income-tax Act. In this view of the matter we do not find any substance in this appeal. The appeal is summarily dismissed.
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