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1996 (12) TMI 90 - ITAT AHMEDABAD-CExtract: .......tions raised because notice issued by the ITO were legal and consequently the order passed by the ITO are valid. The objections are accordingly dismissed. 14. In the result, the Revenue s appeals are dismissed and the cross-objections Nos. 316 and 317/Ahd/1922 are allowed for statistical purposes while cross-objection No. 277/Ahd/1992 is dismissed.
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