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1986 (4) TMI 95 - AT - Income TaxExtract: .......n 195(2) was evidently misconceived. Consequently, the order passed by the ITO thereof, and the subsequent appellate order passed by the Commissioner (Appeals) are equally misconceived. Thus, we come to the conclusion that the present appeal before us is not maintainable. Hence, we reject the same as such. 8. In the result, the appeal is dismissed.
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