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2003 (12) TMI 578 - AT - Income TaxExtract: .......terial on record in this regard. Under the facts and circumstances of the case, we do not find any justification of interference in the order of the learned CIT(A) and this ground of assessee fails. 25. Ground Nos. 5 and 6 are general in nature and does not call for any adjudication. 26. In the result, the assessee rsquo s appeal is partly allowed.
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