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1990 (7) TMI 55 - ALLAHABAD HIGH COURTExtract: ....... The Tribunal also refused to summon any evidence. The Tribunal also found that the first appellate authority was not in error in not summoning additional evidence. All the findings of the Tribunal are against the assessee. Indeed, one of the findings is that he has forged the accounts. The income-tax application is accordingly dismissed. No costs.
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