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2003 (7) TMI 270 - ITAT CHANDIGARH-AExtract: .......een wasted by the AO in passing the second assessment order, in carrying the matter in appeal before the CIT(A) and further before the Tribunal. These appeals are dismissed with costs of Rs. 5,000 (Rupees five thousands only) which can be deducted by the assessee from any tax payable to the Revenue. 8. In the result, both the appeals are dismissed.
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