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2007 (11) TMI 335 - AT - Income TaxExtract: .......CIT(A) in upholding the same is liable to be quashed. We order accordingly. Accordingly, appeals are allowed on this ground alone. 12. Since we have allowed all these appeals on common ground being ground No. 5(i) the other grounds taken in these appeals are not required to be adjudicated on merits. 13. In the result, all the appeals stand allowed.
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