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2000 (4) TMI 180 - AT - Income TaxExtract: .......of proceedings. The assessee was also not prevented from producing such evidence before the Assessing Officer. The ld. CIT(A) has, therefore, rightly rejected the evidence produced before her for the first time. The order of the ld. CIT(A) is fully justified and the same does not require any interference. 11. In the result, the appeal is dismissed.
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