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1998 (6) TMI 109 - ITAT CHANDIGARHExtract: ....... disallowance has been made validly and the assessee is not in appeal before us on the said issue. Thus, we feel that CIT(Appeals) has wrongly deleted additional tax of Rs. 3,575, which is leviable in this case. The order of CIT(Appeals) is, therefore, set aside and that of the Assessing Officer is restored. 7. In the result, the appeal is allowed.
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