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2006 (2) TMI 242 - AT - Income TaxExtract: .......that it is not a fit case in which section 254(2) of Income-tax Act could be invoked. The misc. application filed by the assessee is liable to be dismissed. For the aforesaid reasons, I agree with the view taken by the learned Accountant Member. 15. Let the matter be now placed before the regular Bench for disposal of appeal in accordance with law.
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