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1990 (2) TMI 20 - HC - Income TaxExtract: .......of the Appellate Assistant Commissioner as well as the Tribunal and also the contents of the report of the Income-tax Officer dated February 6, 1973, as set out in the course of the order of the Appellate Assistant Commissioner and referred to earlier. Therefore, it is clear that the Tribunal had valid materials to hold that the Income-tax Officer.
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