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1993 (4) TMI 98 - AT - Income TaxExtract: .......ine is not a relevant consideration. 15. We are therefore of the considered opinion that the CIT was not justified in taking the view that the assessments made on the appellants under section 143(1) of the Act were erroneous and prejudicial to the interests of revenue. The orders of the CIT are set aside. 16. In the result, the appeals are allowed.
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