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1999 (5) TMI 45 - AT - Income TaxExtract: ....... to the facts of the present case. The Assessing Officer was justified in invoking the said provision and the CIT(A) had clearly erred in law in misconstruing the provisions of the Act. In the circumstances the Revenue s appeal is bound to succeed. 12. Accordingly we reverse the impugned order of the CIT(A). 13. In the result the appeal is allowed.
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