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2006 (4) TMI 180 - AT - Income TaxExtract: .......e preceding paragraphs and legal position discussed above, I am of the considered opinion that the ld. CIT(A) was justified in sustaining the assessment completed by the Assessing Officer. Therefore, the order of CIT(A) is upheld and the grounds of appeal of the assessee are rejected. 8. In the result, the appeal filed by the assessee is dismissed.
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