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1979 (11) TMI 133 - ITAT JAIPURExtract: .......ld. AAC the assessee merely modified the amount claimed. The circumstances under which the claim was modified were stated. We feel these items should be looked into by the ld. Commr. (Appeals) and for that purpose we restore this issue to him. 7. This disposes of the stay application of the assessee. 8. In the result, the appeal succeeds partially.
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