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2004 (8) TMI 373 - AT - Income TaxExtract: .......e need not adjudicate the other issues arising from the grounds of appeal and the submissions of the parties before us. Consequently, the orders of the CIT(A) as well as the orders of the AO in both the innings are hereby quashed. 16. In the result, the appeals filed by the assessees are allowed while the appeals filed by the Revenue are dismissed.
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