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2004 (2) TMI 290 - ITAT DELHI-C
Extract:
.......r notice the entire relevant material including the relevant case law. In our view, such officers deserve commendation for the laudable work done by them. A copy of this order shall, therefore, be sent to the concerned officers of the Department as well as to the officers mentioned above. 36. In the result, assessee rsquo s appeal stands dismissed.