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2005 (12) TMI 254 - AT - Income TaxExtract: ....... the entire assessment to the file of the Assessing Officer to cure the irregularity and to bring on record all legal heirs. This issue is allowed for statistical purposes. 19. In the result, the appeals in IT (SS) A Nos. 16/Mds./2001 and 23/Mds./2004 are dismissed, IT (SS) A. Nos. 79, 80, 99 and 100/ Mds./2005 are allowed for statistical purposes.
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