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1998 (4) TMI 152 - AT - Income TaxExtract: ........ 143(1)(a) of the Act. The same thing had been done in the year under consideration in the case of the assessee and thus it was a fit case for levy of additional tax under s. 143(1A) of the Act and the authorities below rightly did so. The cases cited by the assessee are not applicable and the appeal is to be dismissed. 6. The appeal is dismissed.
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