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1991 (9) TMI 124 - ITAT DELHI-DExtract: .......7(3A) of the Act. In this connection, we would only say that if an assessee chooses to circumvent the law and plays with fire, it cannot complain of burnt fingers later on. 20. Taking into consideration the entire facts and circumstances of the case, we uphold the order of the CIT (Appeals) in this regard. 21. In the result, the appeal is dismissed
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