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1982 (9) TMI 183 - ITAT PUNEExtract: .......g the action under s. 147(a) on the ground that what the ITO had done was merely re-evaluation of the balance-sheet on record which was not permitted under s. 147(a). Since we are upholding the AAC s order vacating the action under s. 147(a), we see no reason to go into merits of the case. 7. In the result, appeal filed by the Revenue is dismissed.
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