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1985 (8) TMI 137 - ITAT MADRAS-AExtract: ....... s. 24(1)(ix) are applicable to the case is debatable and involves investigation of facts and evidence. In such a situation, the ITO could not invoke the provisions of s. 154. Thus, from whatever angle we may view the case, the Department must fail. We, therefore, confirm the impugned order of the CIT (A). 4. In the result, the appeal is dismissed.
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