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1981 (2) TMI 103 - ITAT BANGALOREExtract: .......ras High Court in the case of CWT vs. S. Prakasam reported in (1980) 19 CTR (Mad) 233 (1980) 125 ITR 772 (Mad). 5. We have, therefore, no hesitation for holding that the assessments were wrongly made by applying s. 19A. The provisions of s. 21 are clearly applicable. The order of the AAC is accordingly upheld. 6. The appeals fail and are dismissed.
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