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1990 (11) TMI 211 - AT - Income TaxExtract: .......ty. Since this penalty has been deleted and the appeal is being dismissed, the demand raised on that basis would also have to be withdrawn, therefore, the Stay Application has become infructous and can be dismissed as such. 9. In the result ITA No. 443/Jp/90 is allowed whereas the Stay Application No. 22/Jp/90 is dismissed having become infrctuous.
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