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1997 (5) TMI 91 - AT - Income TaxExtract: .......im knew that the affidavit was false, yet the assessee purposely produced the false affidavit before the Assessing Officer and also gave false statement before the Assessing Officer. Under the circumstances, we are not able to give any credence to the arguments of the ld. counsel for the assessee. 10. In the result, the Revenue s appeal is allowed.
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