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1983 (12) TMI 109 - AT - Income TaxExtract: .......e would separates retrospectively the date when the original grounds of appeal were filed along with the name of appeal. The appeal could not, therefore, be dismissed by the AAC. We, accordingly set aside the order of the AAC and restore the same to his file for deciding the same accordingly. 4. In the result, the appeal by the assessee is allowed.
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