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1992 (1) TMI 151 - ITAT COCHINExtract: .......f the assessment having been made in the hands of the beneficiaries for which evidence is produced before us, we set aside the assessment itself as having become infructuous. As a result, Revenue s appeal is dismissed. The cross objection of the assessee to the extent to which it challenged the status of the AOP is allowed for statistical purposes.
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