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2003 (9) TMI 334 - AT - Income TaxExtract: .......ppeal for both the assessees for non-compliance of s. 249(4) of the Act. 15. The result is both the appeals are allowed and the orders of the learned CIT(A) in both the appeals stand set aside and the matters stand restored to the file of the learned CIT(A), who will decide the appeals after providing an opportunity of being heard to the assessees.
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