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1996 (1) TMI 154 - ITAT CHANDIGARH
Extract:
.......merit in the same as the ratio of the decision of the Hon ble Supreme Court in the case of Piara Singh is not applicable to the facts of the case. Even otherwise, this plea is meaningless since we have already held on merits that the addition of Rs. 48 lakhs is not called for. 27. In the result, I.T.A. No. 34/Chandi/94 is allowed in the above terms