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2004 (3) TMI 771 - AT - Income TaxExtract: .......we are of the considered opinion that the order passed by the CIT(A) is well reasoned and just on the basis of facts. We, therefore, do not see any valid ground to interfere with the finding of the CIT(A) because the working of the AO is based only on assumption and presumption and not on factual position. 6. In the result, the appeal is dismissed.
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