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2001 (10) TMI 263 - ITAT GAUHATIExtract: .......ases interpretation of ss. 143(2) and 143(3) are involved and hence it comes within the exception mentioned in the CBDT Circular No. 1903 dt. 28th Oct., 1992. Hence, the said CBDT circular is not applicable to the facts and circumstances of this case. Hence, we are disposing of the same on merit. 7. In the result, all the three appeals are allowed.
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