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2005 (9) TMI 223 - ITAT AMRITSARExtract: .......4. No other ground is argued or pressed. 15. As a result, the appeal of the assessee is allowed subject to cost of the appeal in the sum of Rs. 5,000 under s. 254(2B) of the IT Act. The cost shall be paid by the Revenue Department to the assessee within one month from the receipt of this order. 6. As a result, the appeal of the assessee is allowed.
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