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11 - This I.T.A. is filed under Section 260-A of I.T.Act, 1961 arising out of order dated 31.10.2008 passed in ITA No.624/BANG/2007, for the assessment year 2003-2004, praying to I) Formulate the substantial questions of law stated therein, II) Allow the appeal and set aside the order passed by the ITAT Bangalore in ITA No.624/BANG/2007, Dated 31/10/2008