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2003 (12) TMI 316 - AT - Income TaxExtract: ....... assessee will be at liberty to plead and prove his case of reasonable cause before the CIT(A). With this direction, the cross-objection of the assessee is treated as allowed for statistical purposes. 11. In the result, the Revenue rsquo s appeal is allowed whereas the assessee rsquo s cross-objection is treated as allowed for statistical purposes.
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