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1985 (11) TMI 83 - ITAT CHANDIGARHExtract: .......ed 25 acres of land, then it was mentioned that he actually owned 15 acres whereas in the statement of his brother-in-law, it was mentioned to be only 11 acres. In the light of the above discussion and for the reasons given by the two lower authorities, we confirm the finding given in the order of the AAC. 9. In the result, the appeal is dismissed.
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