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1994 (10) TMI 93 - AT - Income TaxExtract: .......nce of law was also made. This is how the defect, if any, was cured and since it was only a technical violation of procedural law, it would not render the appeal liable to be rejected. Therefore, both the appeals deserve to be accepted. 12. In the result, both the appeals are allowed and the CIT (Appeals) is directed to decide the appeals on merits
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