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1983 (1) TMI 148 - ITAT JABALPURExtract: .......Appeals), Indore, stands condoned in view of the facts narrated above. The learned Commissioner (Appeals) will decide the appeal on merits, in accordance with the law, of course, after giving a reasonable opportunity of being heard to the assessee as also to the ITO. 11. The net result is that the appeal by the assessee succeeds and stands allowed.
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