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2006 (10) TMI 189 - AT - Income TaxExtract: .......pointing out that it is mandatory as per the statute and the Assessing Officer had no discretion in the matter. Looking to these facts and absence of any argument from the learned counsel, we do not see any reason to interfere with the order of the learned CIT(Appeals) in this matter also. 12. In the result, the appeal of the assessee is dismissed.
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