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2002 (6) TMI 154 - ITAT AMRITSAR
Extract:
.......raming an ex parte assessment. (2) That the appellant craves the right to add, alter, amend or delete any ground or grounds of appeal either before or during the course of hearing. It is pertinent to state that no arguments were advanced from either party and accordingly the same is also dismissed. 11. In the result, both the appeals are dismissed.