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2005 (3) TMI 414 - AT - Income TaxExtract: .......ts before his signature are invalid as has been held by the Hon ble jurisdictional High Court in the case of CTO vs. Kewai Ram Sumnomal Cavanduspur 92 STC 29, copy of which is filed on record. So, to that extent, the cross-objections are allowed. 7. In the result, the appeals of the Department are dismissed whereas the cross-objections are allowed.
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