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2000 (4) TMI 153 - ITAT HYDERABAD-BExtract: .......d be taxed or not is not a matter amenable to prima facie adjustment under section 143(1)(a). Therefore, we delete the addition of Rs. 4,69,512 made by the Assessing Officer in his intimation proceedings under section 143 (1)(a) and accordingly we cancel the demand for the additional tax. 12. In the result, the appeal is allowed. Order accordingly.
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