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2002 (9) TMI 795 - AT - Income TaxExtract: .......n the part of the Assessing Officer in not believing the contention of the assessee that the wastage shown 1.44 was reasonable. In our view, the CIT(A) was fully justified in stating that the provisions of section 145(1) were not applicable to the facts of the present case. We accordingly uphold her order. 5. In the result, the appeal is dismissed.
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