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1999 (5) TMI 52 - AT - Income TaxExtract: .......ssing Officer in respect of the deposits of Rs. 80,000 as well as the amount of the cash credit involved in this case. Hence, we hold that the ground taken by the Revenue has no merits and the same is hereby rejected. 15. In the result, the order of the CIT (A) is upheld and the appeals of the Revenue in ITA Nos. 467 and 468 (ASR)/90 are dismissed.
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