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1982 (2) TMI 154 - AT - Income TaxExtract: ....... or mistaken view of the law, is competent to file an appeal and such appeal must be disposed of on merits. 7. In the circumstances stated above, we set aside the order of the AAC and direct him to consider the assessee s grounds of appeal on merits and then dispose of the appeal according to law. 8. In the result, the appeal is treated as allowed.
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