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2005 (6) TMI 525 - ITAT MUMBAIExtract: .......to be held that the Commissioner of Income-tax (Appeals) has the powers to consider the additional ground raised by the assessee for the first time at the appellate stage. The Revenue s appeal fails on this issue as well.In the result, while the assessee s appeal is allowed in the terms initiated above, the appeal filed by the Revenue is dismissed.
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