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1987 (12) TMI 74 - ITAT CALCUTTA-BExtract: .......as not maintainable. The next ground in this cross objection is that the AAC was right in his decision. This ground is not directed against any grievance of the assessee arising out of the order of the AAC and so this ground is also incompetent. 10. In the result, the departmental appeal is allowed while the assessee s cross objection is dismissed.
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