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1997 (5) TMI 71 - AT - Income TaxExtract: ....... before the CIT(A). We are, therefore, of the opinion that the petition filed by the Department under s. 254(2) has no force and has to be dismissed. 4.2 The Asstt. Registrar is directed to fix the appeal out of turn, if the assessee has satisfied the condition of paying Rs. 50 lacs by February, 1997. The petition is disposed of as indicated above.
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