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2001 (3) TMI 255 - AT - Income TaxExtract: ....... a cross-objector or in cross-appeal before the Tribunal. In case, one was to consider the assessee s request with reference to r. 27 of the Appellate Tribunal Rules, then the Tribunal can only confirm the view taken by the first appellate authority and here also no further relief can be allowed. 8. In the result, the Revenue s appeal is dismissed.
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