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1999 (12) TMI 110 - AT - Income TaxExtract: .......Officer was perfectly justified in making an adjustment under section 143(1)(a) while processing the return and such adjustment was justified under clause (iii) of first proviso to section 143(1)(a) of the Income-tax Act. Accordingly, the order of the CIT(Appeals) is confirmed and the appeal is dismissed. 15. In the result, the appeal is dismissed.
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