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1998 (12) TMI 110 - AT - Income Tax
Extract:
.......ceeds in its preliminary grounds. We, therefore, do not propose to deal with the ground Nos. 4 to 14 assailing the impugned additions made on the basis of the reports of the Valuation Cell and certain presumptions made by the Assessing Officer which are beyond the scope of Chapter XIV-B. 30. In the result, the appeal of the assessee stands allowed.