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2000 (4) TMI 147 - ITAT BANGALOREExtract: .......on 143(1B) were lightly applied by the Assessing Officer with respect to the revised return. In the circumstances, we hold that the CIT(A) was justified in confirming the action of the Assessing Officer subject to the modification mentioned earlier (vide para 7 above). Hence, the impugned order is upheld. 12. In the result, the appeal is dismissed.
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