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2007 (5) TMI 364 - ITAT MUMBAI
Extract:
.......give any opinion on the technical ground regarding recording of satisfaction by Assessing Officer in the assessment order. 24. In the result, appeals filed by the assessee stands allowed on merits. 25. To sum up, assessee rsquo s appeal in ITA No. 8165/Mum./2004 stands dismissed while assessee rsquo s appeal in ITA No. 397/Mum./2007 stands allowed.