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2003 (8) TMI 548 - ITAT MUMBAIExtract: .......the revenue’s appeals the same have been rendered academic as we have quashed order under section 263 itself. Even otherwise, we find that on merits the learned CIT(A) has passed the right order. 8. In the result, while both the appeals filed by the assessee are allowed, the revenue’s appeals for both the assessment years are dismissed.
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