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1990 (11) TMI 208 - ITAT GAUHATIExtract: .......t the Commissioner s direction in respect of those items were also reasonable and proper. 46. Thus, having regard to the entirety and the totality of the facts and circumstances of the case, we are of the view that the order of the Commissioner under section 263 is proper and sustainable. 47. In the result, the appeals by the assessee are dismissed
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