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Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN
139(8) and Section 217 of the A.Y. 1988-89. h) Feeling aggrieved by the order of the CIT(A) the assessee preferred appeal for the assessment year under consideration and the Revenue had also preferred cross appeal for AY 1988-89 bearing ITA No.585/Nag/97. The ITAT after going the facts and material available on record held that