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1990 (7) TMI 153 - ITAT BOMBAY-AExtract: .......us to show that such information was made available to the ITO during the original assessment proceedings for those two years. 13. As a result of the above discussion, we hold that the assessee-appellant has failed to make out any case for our interference in the impugned order of the learned CIT(A). These appeals thus fail and are hereby dismissed
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