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2006 (8) TMI 439 - AT - Income TaxExtract: .......42 days, if any, in filing of the appeals before the CIT(A). Accordingly, the order of the CIT(A) is set aside and the appeals are restored to the file of the CIT(A). The CIT(A) is directed to dispose of the appeals on merits after giving reasonable opportunity to the assessee. 13. In the result, all the three appeals of the assessee stand allowed.
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