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2001 (11) TMI 236 - ITAT INDORE
Extract:
.......Nos. 88 and 89/Ind/96 are concerned since the assessments have not been framed on the basis of surrender letter, therefore, preliminary objections of the Revenue in regard to these two appeals is dismissed. 15. In the result, IT(SS)A Nos. 84, 85, 86 and 90/Ind/96 shall not be treated to have been filed before the Tribunal and dismissed accordingly.