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1997 (7) TMI 198 - AT - Income TaxExtract: .......wed by him. Both the assessee and the Revenue are aggrieved. 9.1 Vide our order above on appeals of the assessee, we have allowed assessee rsquo s appeals. On the other hand we have dismissed appeal of the Revenue against order under s. 201(1). Therefore, as a corollary while we allow appeals of the assessee, the appeal of the Revenue is dismissed.
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