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1982 (7) TMI 161 - ITAT JABALPURExtract: .......rs. 5. The assessee has also taken cross objection. All of them are, however, late by 14 days. The counsel for the assessee did not make any appeal, either orally or in writing, for the condonation of the delay. He also did not argue them on merits. 6. In the result, both the appeals and the cross objections are respectively dismissed and rejected.
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