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1983 (7) TMI 72 - ITAT ALLAHABAD-AExtract: ....... not enter into any other legal or factual arena. In our opinion, that is not a correct approach. An appellate authority is entitled to take into consideration all the facts of the case as might be available at the relevant time and also the prevalent law and the legal position as enunciated by the Courts. 9. In the result, the appeal is dismissed.
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