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1982 (9) TMI 93 - ITAT BOMBAY-CExtract: ....... have admitted the appeal and disposed of the same on merits. For the above reasons, we reverse the order of the CIT(A) and direct him to admit the appeal as within time and dispose of the same on merits in accordance with the law after giving reasonable opportunities of being heard to the parties concerned. 8. In the result, the appeal is allowed.
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