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1986 (9) TMI 154 - ITAT PATNAExtract: ....... arise out of the order of the AAC. 12. In the end, the income-tax appeals filed by the department for the assessment years 1980-81 and 1981-82 are dismissed. The wealth-tax appeals filed by the department for the assessment years 1978-79 to 1981-82 are only partly allowed, for statistical purposes. The cross objection of the assessee is dismissed.
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