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1982 (12) TMI 74 - ITAT DELHI-AExtract: .......s arising out of the transfer of the lands in the village Nangal Dewat. The order of the Commissioner (Appeals) is accordingly upheld. 17. In view of the above other points, do not survive for consideration. The cross-objection is merely supporting the view taken by the Commissioner (Appeals). 18. The appeals and the cross-objections are dismissed.
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