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1995 (2) TMI 90 - AT - Income TaxExtract: .......ission upto 15th Dec., 1983. So this plea of the learned counsel for assessee does not carry any weight and we are in agreement with the view of learned CIT(A) on this point. 15. No other point was agitated before us and the result is that appeal of the assessee has no force and the same is dismissed. 16. The result is that the appeal is dismissed.
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