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2012 (10) TMI 1193 - AT - Income TaxExtract: .......tions u/s 144A are binding on the AO. It is settled position of law that if an amount is surrendered the assessee cannot be normally said to be aggrieved person. In these circumstances we do not find any thing wrong in the order of ld. CIT(A) and confirm the same. 15 In the result, appeal of the assessee is dismissed. Order pronounced on 31.10.2012
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