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1984 (11) TMI 78 - AT - Income TaxExtract: ....... of sub-section (9) in section 171 by the Finance (No. 2) Act, 1980, the entire case of the assessee falls to the ground like a house built of cards. In this view of the matter, we have no hesitation to hold that the Commissioner (Appeals) had a jurisdiction to enhance the assessment in the manner he did. 17. In the result, the appeal is dismissed.
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