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2000 (6) TMI 150 - AT - Income TaxExtract: .......41. After going through the facts of this case, we find that this ground was neither taken up before the Assessing Officer nor before the learned CIT (Appeals). Therefore, the question of admitting this appeal at this stage does not arise. This ground of appeal is, therefore, not admitted. 42. In the result, the assessee s appeal is partly allowed.
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