2002 (6) TMI 156

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....CIT(A), Jammu, dt. 17th July, 1995, relating to the asst. yr. 1992-93. 2. The Department has raised the following effective ground in this appeal: "On the facts and in the circumstances of the case, the learned CIT(A) has erred in deleting the deduction of Rs. 60,000 made by the AO on account unrecorded purchases sold to the assessee by M/s Uttam Flour Mills and detected from the copy of acc....