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Income Tax Appellate Tribunal, ‘A’ /SMC BENCH, CHENNAI
Before: SHRI MAHAVIR SINGH, VICE-
per law or vitiated. In absence of any arguments, I have no hesitation in rejecting grounds of appeal raised by the assessee. Hence, this ground of the assessee is also dismissed.
In the result, appeal of the assessee is dismissed.
Order pronounced in the open court on 30th March, 2023