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2011 (2) TMI 881

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....sp; Mr. Avneesh Jhingan, Advocate for the respondent.   ADARSH KUMAR GOEL, J.   On joint request, hearing is preponed for today.   Heard on merits.   This appeal has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 (for short, "the Act") against the order of the Income Tax Appellate Tribunal, Chandigarh in I.T.A. No.120/Chandi/2003 fo....