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1992 (10) TMI 135 - AT - Income TaxExtract: .......ains that such a view was taken by the ITAT. Thus, we are of the opinion that two views in this regard are possible. Therefore, the Assessing Officer, in our opinion, was justified in rejecting the petition under section 154 of the Act and the DC(Appeals) was justified in dismissing the appeal. 7. In the result, the appeal is accordingly dismissed.
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