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1988 (11) TMI 142 - ITAT JABALPURExtract: .......learned Asst. CED was erroneous on facts in the absence of any evidence in support of the accountable person s case and in view of the reasons given by the learned Asst. CED, we feel that the finding recorded by the authorities below is correct and in interference with the same is warranted. 8. Accordingly, the present appeal stands partly allowed.
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