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2002 (2) TMI 65 - HC - Income TaxExtract: .......he case in hand on March 26, 1998, and the assessee had filed the auditor s report along with the new format of Form No. 10CCAC on August 29, 1996, i.e., before completion of the assessment order. When the old circular clarifies and supports the case of the assessee, no case is made out for admission. The appeal is dismissed at the admission stage.
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