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1982 (7) TMI 128 - AT - Income TaxExtract: .......ocessed by the ITO or was raised before him for being processed. In the present case, as already pointed out, the ITO had not processed the matter at all. We, therefore, hold that the AAC could not have, by way of enhancement, brought to tax the sum of Rs. 15,000 and that the enhancement cannot be sustained. 6. In the result, the appeal is allowed.
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