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2003 (2) TMI 427 - AT - Income TaxExtract: ....... barred. Consequently, the order of CIT(A) is set aside and the assessment framed by the Assessing Officer is hereby quashed. 5. In view of the above discussion, the departmental appeal does not survive. Therefore, the same is dismissed as infructuous. 6. In the result, appeal of the assessee is allowed whereas the departmental appeal is dismissed.
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