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2005 (2) TMI 854 - ITAT AMRITSARExtract: .......the assessment year 1996-97 is distinguishable on facts. In the present case, Assessing Officer has recorded the satisfaction that assessee had furnished inaccurate particulars in the assessment order itself. Therefore, this decision is not applicable to the facts of the present case. 6.3 In the result, the appeal of the assessee is partly allowed.
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