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1992 (3) TMI 133 - AT - Income TaxExtract: .......irst appellate authority. The appellant had not even taken up this ground before the Assessing Officer. However, we are rejecting the additional ground only because it is academic in nature now. We, therefore, decline to admit the additional ground. 44. We accordingly uphold the order of the CIT (Appeals). 45. In the result, the appeal is dismissed
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