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2006 (11) TMI 241 - ITAT CUTTACK
Extract:
.......g. 7. For that the appeal order is otherwise wrong, illegal and bad in law. 23. At the time of hearing before us no arguments were advanced in support of any of the above ground. Therefore, the same are being treated as not pressed and accordingly rejected. 24. In the result assessee s appeal is deemed to be partly allowed for statistical purposes.