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2010 (6) TMI 840 - ITAT MUMBAIExtract: .......opinion on the merits of the assessee’s claim which have not been dealt with by the CIT(A). We therefore set aside his order and restore the appeal to his file for disposal on merits in accordance with law. The appeal of the assessee is allowed in the above terms with no order as to costs. Order pronounced in the Open Court on 30th June 2010.
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