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2012 (5) TMI 598 - AT - Income TaxExtract: .......igh Court has done in the case of Ld. Col. Poaramjit Singh (supraw) in which cost was imposed on the department. We hope that the departmental authorities will take proper notice of our observations while dealing with such cases. 9. In the result, all the appeals filed by both the assessees are allowed. Order pronounced in open court on 31-05-2012.
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