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1980 (12) TMI 110 - ITAT PUNEExtract: .......ur opinion, the issues is clear and the ITO had no jurisdiction to modify the figure of the opening stock which went to augment the gross profit which was already estimated by him under the proviso to s. 145(1). Therefore, the order under s. 154 suffers from a grievous infirmity and we hereby strike it down. 9. In the result, the appeal is allowed.
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