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2002 (12) TMI 214 - AT - Income TaxExtract: ....... to remand the case to the CIT(A) to decide the various grounds of appeal raised by the appellant before the Commissioner (Appeals) on merits after affording an opportunity of hearing to the appellant. The other grounds of appeal, therefore, need no adjudication by us at present. 10. The appeal of the appellant is allowed with the above directions.
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