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1995 (10) TMI 78 - ITAT HYDERABAD-AExtract: .......a) of sub-section (1) of section 143. It is an independent and separate addition made in the assessment under section 143(3). 11. The additional tax levied on the assessee, in our opinion, was, therefore, rightly deleted by the CIT (Appeals). We, accordingly, uphold his order, though on different grounds. 12. In the result, the appeal is dismissed.
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