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1994 (11) TMI 161 - AT - Income TaxExtract: .......s of section 143(1)(b) to make an addition of Rs. 1,68,62,908. We, therefore, hold that the assessee s income under section 143(1)(a) would stand at Rs. 8,44,59,216 as per Assessing Officer s order dated 18-5-1992 and not at Rs. 10,09,22,124 as per the order dated 5-2-1993 under section 143(1)(b) of the Act. 13. In the result, the appeal is allowed
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