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1993 (9) TMI 135 - AT - Income TaxExtract: .......he order of the CIT(A) does not survive. Even on merits, the order passed by the learned CIT (A) does not require any interference in view of the detailed reasons given hereinbefore as well as in view of the elaborate reasons given in the order of the CIT(A). 12. In the result, the assessee s appeal is allowed and the revenue s appeal is dismissed.
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