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2006 (3) TMI 239 - AT - Income TaxExtract: .......the order of learned CIT(A) who has rightly confirmed the orders of the AO for the said assessment years. Thus the grounds No. 1 raised by the assessee in both the appeals are dismissed. 16. Ground No. 2 raised by the assessee is general in nature and do not require any adjudication. 17. In the result both the appeals of the assessee are dismissed.
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