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1997 (3) TMI 610 - AT - Income Tax
Extract:
.......itted before him, without giving opportunity to Assessing Officer, we have bound that the CIT (Appeals) has not based his decision on that explanation, rather has accepted the Assessee’s plea made before the Assessing Officer to the effect that the figures on loose paper No. 44 were rough working of the Firm. This plea is therefore, rejected.