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2009 (7) TMI 1319 - AT - Income TaxExtract: .......led to produce any evidence either before the Assessing Officer or before CIT(A) or before the Tribunal. Therefore, it cannot be said that the transaction is genuine. 24. We find no infirmity in the order passed by the CIT(A). We, therefore, uphold the order of the CIT(A) on this ground. 25. In the result, appeal filed by the assessee is dismissed.
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