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2006 (8) TMI 244 - AT - Income TaxExtract: ....... merit. If, however, the learned CIT(A) finds the factual position otherwise, he would be entitled to dismiss the assessee s appeal un-admitted in view of the provisions of section 249(4)(a) after discussing the facts of the case at length in a speaking order to be passed by him. 10. For statistical purposes this appeal shall be treated as allowed.
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