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1995 (2) TMI 96 - AT - Income TaxExtract: .......tion. These observations have been extracted in the earlier part of our order. Therefore, applying the Circulars to the facts of the present case, we find that the Assessing Officer ought to have rectified the assessment u/s 143(1)(a) by deleting the disallowance of Rs. 3,65,587 made u/s 43B of the Act. We direct him to do so. The appeal is allowed
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