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well as by the Department with the Income-Tax Appellate Tribunal (ITAT). A Special Bench was constituted wherein these appeals were taken up alongwith appeals ... question and tax due had not been deducted at source? 5. The ITAT decided appeals of all the assessees by a common judgment dated

Appellate Tribunal as well. On perusal of the decision of the ITAT pertaining to the Assessment Year 2001-02, we find that the ITAT