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2002 (3) TMI 603 - AT - Income TaxExtract: ........ As a result the appeal of the revenue stands dismissed. 10. Since the appeal of the revenue stands dismissed, C.O. filed by the assessee has become infructuous. Accordingly the same is allowed for statistical purposes. 11. In the result, appeal of the revenue is dismissed whereas the C.O. filed by the assessee is allowed for statistical purposes.
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