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2013 (2) TMI 889 - AT - Income TaxExtract: .......ew that the Assessing Officer has rightly invoked section 69 of the Act and the same has rightly been confirmed by the CIT(Appeals). In view of the above, we dismiss this ground of appeal raised by the assessee also. 28. In the result, the appeal filed by the assessee is dismissed. Order pronounced on Monday, the 25th of February, 2013, at Chennai.
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