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1989 (2) TMI 144 - ITAT DELHI-AExtract: .......assessee was liable to make compulsory deposit under the 1974 Act and pass appropriate consequential order in conformity with his finding thereon. 5. In the result, this appal by the assessee is partly allowed. The appeal on the first two grounds is dismissed but is allowed in relation to the third ground with the direction to the ITO as aforesaid.
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