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1994 (12) TMI 99 - AT - Income TaxExtract: .......ssing Officer and the CIT(A) and before us was interested testimony of the assessees alone which cannot be relied upon keeping in view the above noted background and the other surrounding circumstances of the case. We accordingly reverse the finding of the CIT(A) and restore those of the Assessing Officer. 11. In the result, the appeals are allowed
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