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1991 (11) TMI 124 - ITAT JAIPURExtract: .......grounds, he moved an application saying that the cross objections had been submitted to uphold the decision of the AAC and may be treated as not pressed or withdrawn. Therefore, they do not servive for our consideration. 8. In the result the appeals filed by the Department as well as the cross objections filed by the assessee are dismissed as above
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