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1982 (1) TMI 81 - ITAT BOMBAY-BExtract: ....... th relief sought for by the assessee in the case. Accordingly, we hold that both the conditions prescribed for the relief sought for are satisfied by the assessee, and as such, we hold that the assessee is entitled to the relief. The CIT (A) has acted accordingly. Hence, we confirm his order on the issue. 6. In the result, the appeal is dismissed.
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