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1995 (5) TMI 75 - AT - Wealth-taxExtract: .......etting aside the matter to the Assessing Officer should have decided the appeals on merits. We, therefore, set aside the orders of the Dy. CWT(A) and restore the matter to his file for rehearing and disposal in accordance with law and in the light of the observations made above. 15. For statistical purposes, the appeals would be treated as allowed.
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