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2003 (2) TMI 162 - AT - Income TaxExtract: .......hose of the Judicial Member were proper? 2. By means of an order dated24th January, 2003, the Hon ble President in his capacity as the Third Member has agreed with the view expressed by the Vice President. In the light of the majority opinion which now prevails, the Assessing Officer is directed to follow the directions given by the Vice President.
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