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1999 (6) TMI 51 - AT - Income TaxExtract: .......general power of attorney. 21. Keeping in view the above discussions, we are of the opinion that the learned CIT(A) was justified in dismissing the appeal and similar Commission is committed in the appeals filed before the Tribunal by the appellant, and the same are accordingly dismissed. 22. In the result, the appeal of the appellant is dismissed.
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