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2013 (2) TMI 903 - AT - Income Tax
Extract:
.......ion 153(3)(ii) of the Act is contrary to the facts of the case. Further, same is the position in the case of other judgements relied on by the assessee counsel. Accordingly, we are inclined to uphold the orders of the lower authorities. 27. In the result, assessee's appeal is dismissed. Order pronounced in the open court on 22nd February, 2013.