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2002 (7) TMI 232 - AT - Income TaxExtract: .......he adjustment made by the Assessing Officer is beyond the scope of the provisions of section 143(1)(a), and consequently the CIT(A) was not justified in sustaining the said disallowance. I accordingly set aside the impugned order of the CIT(A), and delete the adjustment made by the Assessing Officer. 11. In the result, assessee s appeal is allowed.
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