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1980 (7) TMI 123 - ITAT BOMBAY-CExtract: .......rd any specific reason or brought to our notice any specific material which could justify our interfering with the order of the AAC. The plea in general was that the matter requires proper investigation and may be sent back to the AAC or the ITO for this purpose. We do not see any valid reason for accepting such a plea. 11. The appeal is dismissed.
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