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2010 (4) TMI 1116 - AT - Income TaxExtract: .......ngs summons issued u/s. 131 of the Act, to the ten parties out of twelve parties, and to other two parties, could not be served as they were not found available at the given addresses. 33. In the result, the appeal filed by the revenue is partly allowed for statistical purposes. 34. This decision is pronounced in the open court on 16th April, 2010.
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