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2001 (8) TMI 275 - AT - Income TaxExtract: ....... option which is available to the AO in such a case is to require the assessee to furnish a proof. In the instance, case, no attempt whatsoever, was made by the AO and he went in for a unilateral disallowance which is not permissible under s. 143(1)(a), thereby making the adjustment inoperative. 11. In the result, the Revenue s appeal is dismissed.
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