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2001 (8) TMI 307 - AT - Income TaxExtract: .......ss this ground. 14. Grounds 3 and 4 read as under 3. The order of the learned CIT(A) on the issue may be vacated and that of the AO be restored. 4. The appellant craves leaves to add, amend or alter any of the above grounds of appeal. Obviously these grounds are general in nature and call for no comments. 15. In the result, the appeal is dismissed.
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