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2004 (3) TMI 365 - ITAT JODHPURExtract: .......o the file of the CIT(A) for deciding the issues on merits. 7. Before parting, we may mention that although the assessee-appellant has taken the grounds regarding merits of the case but these cannot be disposed of because these do not arise out of the appellate order as of now. 8. In the result, the appeal of the assessee is allowed for statistics.
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