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2009 (7) TMI 112 - HC - Income TaxAppeal – Aggrieved person – appeal by department / revenue – deduction was allowed under Section 43B of the Act on account of licence fee paid to the Excise Department. Against the order of the Assessing Officer, the Commissioner Income Tax (Appeals) dismissed the appeal and held that the Assessing Officer was justified in treating and declaring income of the assessee from undisclosed sources and also in allowing the deduction under Section 43B of the Act - held that - The Commissioner Income Tax (Appeals) having upheld the order of assessment and not interfered with any liability under the order of assessment, the Tribunal was justified in observing that revenue cannot be treated to be aggrieved party.
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