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2011 (11) TMI 653 - ITAT NEW DELHIExtract: .......r accordingly. 10.2 Since we have annulled the assessment, the ground of appeal raised in Revenue’s appeal becomes infructuous and is dismissed, as such. 11. In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed, as infructuous. The order pronounced in the open court on 18th November, 2011
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