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1984 (3) TMI 84 - AT - Income TaxExtract: .......old that even without the circular it is the duty of the ITO and also the first appellate authority to remove all the anomalies including the granting of the reliefs to the assessee even if no claim was made while properly framing the assessments of income. We, therefore, uphold the orders of the CIT(A). 7. In the result, the appeals are dismissed.
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