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2002 (9) TMI 283 - AT - Income TaxExtract: .......on 142(2A) alone needs to be excluded and not a period of 180 days referred to in section 142(2C). For all these reasons we are unable to accept the argument of the learned D.R. For the reasons stated above the appeal of the assessee is allowed on this ground of appeal. Part of para 15 and para 16 are not reproduced here as it involve minor issues.
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