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1984 (9) TMI 153 - AT - Income TaxExtract: .......oner (Appeals) to consider the same on merits as it is not in contravention of the provisions of sub-section (3) of section 143. In the result, the appeal filed by the revenue is allowed in part. 5. The cross-objection filed by the assessee merely supports the order of the Commissioner (Appeals) and the same is, therefore, dismissed as infructuous.
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