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1981 (11) TMI 110 - ITAT MADRAS-BExtract: .......its of the assessment and it is open to the assessee to agitate all its claims in respect thereof in the appeal before him. The order of the AAC is, accordingly, set aside and the appeal is restored to him for a fresh disposal after giving due opportunity to the parties and in accordance with law. 6. In the result, the appeal is treated as allowed.
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