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2001 (10) TMI 253 - AT - Income TaxExtract: .......d income. We have also held that the taxing statutes have to be strictly construed. Similarly, other cases relied upon by the learned counsel have no relevance to the facts of the present case. Under the circumstances, the learned CIT(A) has correctly treated the appeal of the assessee as not maintainable. 2. In the result, the appeal is dismissed.
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