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2003 (12) TMI 264 - ITAT BOMBAY-EExtract: ....... the detailed reasons set out above, we deem it fit and proper to vacate the impugned observations of the CIT(A) and direct the Assessing Officer to refund the taxes already deposited by the appellant, before filing of appeal under section 248 of the Act. To this extent, order of the CIT(A) stands modified. 11. In the result, the appeal is allowed.
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