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1996 (7) TMI 181 - AT - Income TaxExtract: .......give a finding on the validity or the legality of the notices in question. In this view of the matter, we are of the further opinion that the order of the CIT(Appeals) should be set aside with a direction to decide the appeals afresh on merits and in accordance with law. We do so. 11. In the result, the appeals are allowed for statistical purposes.
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