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2004 (7) TMI 603 - ITAT DELHIExtract: .......e grounds of appeal have not been signed by the Assessing Officer but by the CIT. While dealing with the appeal of the Revenue, we have already dismissed the same on merits and therefore, the aforesaid objection can be considered to be merely academic in nature and hence we refrain from adjudicating the same. 15. Accordingly, the CO is disposed of.
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