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2009 (12) TMI 591 - HC - Income TaxMaintainability of appeal - Assessment on agreement basis - However, the violation on the side of the officer does not mean that the assessment is not made on an agreed basis - The Board has also decided that in cases involving substantial question of law of importance as well as in cases where the same question of law will repeatedly arise, either in the case concerned or in similar cases, appeal should be entertained and considered on the merits without being hindered by the monetary limits - Appeal allowed
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