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2003 (8) TMI 461 - ITAT ALLAHABADExtract: .......dingly, we quash the impugned order dated 23-5-2002 of the CIT(A) and assessment order dated 1-12-2000. Resultantly the entire additions are deleted. 21. Since we have quashed the assessment order and the impugned order, therefore, there is no need to take up other grounds of appeal on merits. 22. As a result, the appeal of the assessee is allowed.
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