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2006 (8) TMI 674 - PUNJAB & HARYANA HIGH COURTExtract: .......ed the appeal filed by the assessee on the technical ground and also deleted the addition on merit, we remit the case back to the Tribunal for fresh decision on merits in accordance with law. 5. The appeal is disposed of in the manner indicated above. The parties are directed to appear before the Tribunal for further proceedings on 4th Sept., 2006.
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