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2012 (7) TMI 1084 - AT - Income TaxExtract: .......dingly, the order of the Commissioner of Income-tax(A) is set aside and the appeal of the assessee stands restored on the file of the Commissioner of Income-tax(A). The Commissioner of Income-tax(A) shall dispose of the appeal on merit, after giving reasonable opportunity to the assessee. 7. In the result, the appeal of the assessee stands allowed.
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