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2011 (4) TMI 1349 - ITAT KOLKATAExtract: .......g is void. In view of the above facts and circumstances, we are in full agreement with the findings of CIT(A) and uphold the same. Since the facts are exactly identical in assessment year 2003-04, both the appeals of the revenue are dismissed. 6. In the result, both the appeals of the revenue are dismissed. 7. Order is pronounced in the open court.
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