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1980 (7) TMI 138 - ITAT INDORE-Extract: ....... Asst.yr. 1975-76. Consequently, the AAC was wholly unjustified in dismissing the assessee s appeal summarily. 5. In the result, therefore, we set aside the order of the AAC and restore the appeal to his file with the direction that he should decide it afresh on merits in accordance with law. The appeal shall stand allowed for statistical purposes.
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