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1985 (3) TMI 117 - ITAT JABALPURExtract: .......quidator 118 ITR 398 (sic) on behalf of the revenue. This judgment has no relevance, whatsoever, to the issue before us. 8. The assessee, in the cross-objections, seeks no relief, but supports merely the order of the Commissioner (Appeals). The cross-objections are, therefore, infructuous. 9. Both the appeals and the cross-objections are dismissed.
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