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2001 (11) TMI 220 - ITAT AMRITSARExtract: .......nd any merit in this ground of the assessee and accordingly the same is dismissed because no such addition has been made by the AO. 29. In the result, the appeals of the assessee bearing ITA Nos. 248 and 249/Asr/1998 are allowed while ITA No. 129/Asr/2000 is partly allowed and the appeal of the Department in IT Appeal No. 151/Asr/2000 is dismissed.
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