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2002 (12) TMI 556 - ITAT AMRITSARExtract: .......out going into the merits of the case, I dismiss this appeal filed by the Deptt. 5. In view of my findings in IT Appeal No. 625(Asr.) of 1995 (supra), the present Cross Objection filed by the assessee has become infructuous. Accordingly, the same is dismissed as infructuous. 6. In the result, the appeal as well as the Cross Objection are dismissed.
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