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2011 (1) TMI 1305 - ITAT AHMEDABAD
Extract:
....... Revenue, being mere prayer, do not require any separate adjudication while no additional ground having been raised in terms of residuary ground no.9 in the appeal of the assessee, all these grounds are dismissed. 57. In the result, both these appeals are partly allowed, but for statistical purposes. Order pronounced in the court today on 7 -1-2011
