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1982 (5) TMI 47 - AT - Income TaxExtract: .......he finding of the AAC is not correct. He was wrong in holding that the initiation of proceedings under section 147(b), by the ITO, was bad in law. Since the learned AAC did not decide the appeals on merits, the matter shall go back to him for deciding all the appeals on merits. 23. For statistical purposes all the appeals shall be taken as allowed.
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