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1997 (1) TMI 141 - AT - Income TaxExtract: .......decline to interfere on this account. 64. Except the grounds of appeal which are discussed and decided above, all other grounds of appeal are procedural in nature or not pressed otherwise by the assessee before us. We, therefore, dismiss these grounds of appeal as not pressed. 65. In the result, the appeal filed by the assessee, is allowed in part.
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