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2011 (2) TMI 1610 - ITAT CHANDIGARHExtract: .......the CBDT, in our considered opinion, the appellant should have filed an appeal before the CIT(Appeals) before filing an appeal directly before this Tribunal. In view of this position, we are dismissing all the four appeals filed by the appellant. 7. In the result, all the four appeals are dismissed. Order pronounced in the Open Court on 22.02.2011.
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