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1995 (3) TMI 123 - AT - Income TaxExtract: .......c. 249(4). As we hold, the said provisions do not apply in the instant case. We, therefore, set aside the order of the CIT(A) and direct him to admit the appeal filed by the assessee before him and thereafter to decide the same on merits. 6. In the result, the appeal filed by the assessee before us is partially allowed to the above-mentioned extent
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