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1986 (9) TMI 125 - ITAT HYDERABAD-AExtract: .......e parties on the question of jurisdiction. Further, we also do not want to pronounce on the merits of the two claims as it would become unnecessary at this stage. We, therefore, set aside the impugned order of the Commissioner (Appeals). 9. In the result, the appeal filed by the assessee will be deemed to have been allowed for statistical purposes.
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