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2002 (2) TMI 336 - ITAT LUCKNOW
Extract:
.......CIT(A) and, therefore, rejected. Ground No. 4 99. This ground is general in nature and does not require any specific adjudication. 100. In the result, whereas assessee rsquo s appeal (ITA No. 1706/All/96) is partly allowed for statistical purposes, the appeal of the Department (ITA No. 1694/All/1996) is also partly allowed for statistical purposes.