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2003 (3) TMI 335 - ITAT PUNE
Extract:
....... found to have appropriately considered all the pleas as raised before him and arrived at a correct conclusion. Therefore, finding no substance in the appeal of the assessee on merits also, I concur with the findings and conclusions of the learned CIT(A) and dismiss the appeal of the assessee. 14. As a result, appeal of the assessee gets dismissed.