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2001 (8) TMI 267 - ITAT AGRAExtract: ....... to the reassessment made by AO and against the relief granted by the CIT(A). As we have already annulled the reassessment made by the AO, the grounds of appeal raised by the Revenue against the relief granted by CIT(A) have become infructuous and the same are dismissed. 18. In the result, all the four appeals directed by the Revenue are dismissed.
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