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2003 (9) TMI 698 - ITAT NEW DELHIExtract: .......on 144 without complying with the 1st proviso to section 144(1) of the Act. We find that this is not necessary as we have given the necessary relief to the assessee and both the appeals of the department have been dismissed. The COP is accordingly treated as infructuous and is dismissed. 16. In the result, the appeal of the department is dismissed.
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