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2008 (8) TMI 429 - AT - Income TaxExtract: .......ned CIT(A) is without proper opportunity and bad in law. 6. That the order passed by learned CIT(A) is against the merits, circumstances and legal aspects of the case. 27. These grounds were not pressed by the learned Authorised Representative and, therefore, these are rejected. 28. In the result, the appeal filed by the assessee is partly allowed.
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