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2003 (1) TMI 713 - AT - Income TaxExtract: .......5-2001 is barred by limitation and the order is accordingly quashed. 14. In view of the above finding, we do not consider it necessary to go into the merits of the case. Since the order is already quashed, no useful purpose would be served by adjudicating grounds of appeal on merit. We hold accordingly. 15. In the result, the appeal stands allowed.
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