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1985 (1) TMI 103 - AT - Income TaxExtract: .......d before us a copy of the grounds of appeal filed before the CGT(A). We are, therefore, unable to ascertain if the point covered under ground No. 9 was raised before the CGT(A). As this ground does not arise out of the order of the CGT(A) it is rejected. 43. In view of the discussion made above the assessment is annulled. The appeal stands allowed.
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