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2008 (10) TMI 392 - AT - Income TaxExtract: .......years, there is no need to address the other grounds which are raised by the assessee, these having been rendered academic, as held by the Nagpur Special Bench of this Tribunal in the case of Rahul Kumar Bajaj v. ITO 1999 69 ITD 1. 10. Resultantly, the appeals of the assessee for all the assessment years 1994-95, 1995-96 and 1996-97 stands allowed.
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