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1989 (12) TMI 100 - ITAT DELHI-DExtract: .......of interest under section 217 were advanced before him and has accordingly been rejected by him. Since, it is not the case of the assessee, that, arguments were in fact, advanced before the CIT(A), therefore, the ground cannot be said to arise out of the order of the CIT(A) and hence rejected. 9. The appeal of the assessee is accordingly dismissed.
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