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1995 (2) TMI 157 - AT - Income TaxExtract: .......m of bad debt and was prima facie inadmissible on its own tenor. The Assessing Officer was, therefore, justified in issuing an intimation of adjustment and rejecting the assessee s application u/s 154. For the same reason, the learned CIT(A) was justified in dismissing the assessee s appeal. We thus find no merit in this appeal and dismiss the same
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