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2005 (12) TMI 213 - AT - Income TaxExtract: .......ence to the order of the CIT (Appeals) for the assessment year 1988-89, in our considered opinion, the contention and argument of the Ld. Sr. Counsel on behalf of the assessee-appellant cannot be accepted for the reasons stated above. Hence appeal filed by the assessee deserves to be dismissed. 11. In the result, the assessee s appeal is dismissed.
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