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2009 (4) TMI 954 - AT - Income TaxExtract: .......ugh estimate of ₹ 13,000/- per sq.mtr. which has no basis and on that ground also, no addition can be made. We accordingly set aside the order of the CIT (Appeals) as well as that of the Assessing Officer and allow the assessee’s appeal and dismiss the appeal of the revenue. Order pronounced in open court on this 22nd day of April 2009.
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