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1997 (2) TMI 154 - ITAT AHMEDABAD-A
Extract:
.......is ground accordingly succeeds. 14. The last ground raised by the assessee reads as under The learned CIT(A)-V, Ahmedabad, erred in confirming the issue regarding jurisdiction without appreciating the facts. 14.1 At the time of hearing, this ground was not pressed. The same is accordingly dismissed. 15. In the result, the appeal is allowed in part.