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2006 (9) TMI 547 - HC - Income TaxExtract: .......efore the Appellate Authority. Since the Assessing Officer took no interest in the matter, the Appellate Authority had no option but to allow the application and to take the additional evidence on record. No grievance can be raised by the revenue in this regard. 8. In our view, no substantial question of law arises for our consideration. Dismissed.
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