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1983 (12) TMI 141 - AT - Income TaxExtract: .......her the assessee was entitled to set off the loss has become final by the earlier assessment order which has been rectified to leave out such loss with the consent of the assessee. In the circumstances, we confirm the order of the Commissioner (Appeals) on this aspect of the matter 6. In the result, the appeal and the cross-objection are dismissed.
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