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2011 (12) TMI 582 - HC - Income TaxExtract: .......doned. In view of the foregoing discussions, the Tribunal ought to have taken a liberal view in the matter and ought not have dismissed the appeal for no fault of the appellant. We, therefore, set-aside the order dated 16.05.2008 passed by the Tribunal and direct it to decide the appeal on meerits. The present appeal succeeds and is hereby allowed.
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