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2009 (7) TMI 1098 - AT - Income TaxExtract: .......ry, then the said dispute cannot be the subject-matter of adjudication before the Tribunal. Moreover, in our opinion, the present appellant has no locus standi in the light of the above discussion to file the present appeal. In the result, this appeal is dismissed as not maintainable. The order pronounced in the open court on 8th day of July, 2009.
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