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Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
6. The learned CIT(A) has further strengthened the addition by meticulously observing as under:– “5. Ground No 1 is directed against the Assessing Officer (hereinafter referred to as "the AO') denying the claim made under section 54F of the Act of Rs. 1,58,64,162. The brief facts of the case is that the appellant filed the return