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2002 (7) TMI 752 - ITAT BANGALOREExtract: ....... refrain from dealing with the issue of valuation, as wehave already cancelled the orders under s. 201(1) and 201(1A . Hence,the issue of valuation of shares, need not be addressed at thisjuncture. 7.6 Accordingly, the appeals are allowed in favour of theappellant and the orders of CIT(A) are set aside. In the result, all these appeals are allowed.
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