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2006 (11) TMI 279 - AT - Income TaxExtract: .......d in paras 9 to 11 above, reversed tile order of the CIT(A) and have restored the case to his file for being examined on merits. In directing the CIT(A) to examine the case on merits, we have partly accepted the alternative plea of the assessee. 16. In the result, the cross-objection filed by the assessee is partly allowed for statistical purposes.
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