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1982 (3) TMI 92 - ITAT ALLAHABAD-AExtract: .......oper evidence and material. As already stated above, this was not done by the assessee and, therefore, a mere observation without any material on record would not justify the assessee to move an application under section 154. We have, therefore, no hesitation in upholding the order of the AAC under appeal. 8. In the result, the appeal is dismissed.
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