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1994 (7) TMI 107 - ITAT AHMEDABAD-CExtract: .......appeals directed against the orders of the CIT(A) would also become redundant though on merits the view taken by the CIT(A) has been held by us to be wrong. 15. In effect assessee s four appeals gainst orders under s. 263 are allowed. Assessee s four appeals against orders of CIT(A) being redundant are treated for statistical purposes as dismissed.
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