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1977 (8) TMI 85 - ITAT JAIPURExtract: .......sistant Commissioner was not right in holding that no appeal lay against the impugned orders. 10. It has already been mentioned that the Accountant Member has not expressed any opinion on merits. 11. The matter will not go back to the Bench for passing suitable orders and disposing of the cases in accordance with the relevant provisions of the Act.
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