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2002 (1) TMI 283 - ITAT MADRAS-B
Extract:
.......was made by the assessee before the Assessing Officer, or CIT (Appeals) or before the Tribunal? The learned Third Member vide his order dated 28-3-2001 has decided the issue in favour of the Revenue, agreeing with the view taken by the learned Accountant Member. In view of the majority decision, the appeal filed by the Department is hereby allowed.