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2004 (6) TMI 579 - AT - Income TaxExtract: .......t. We feel that direction of the CIT(A) to decide the matter afresh by 31st March, 2001 is clearly without jurisdiction and competence and the same is therefore quashed. 13. The grievance of the Revenue projected in the common grounds is thus disposed of as above. 14. For the aforesaid reasons the appeals of the Revenue are partly allowed as above.
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