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1985 (9) TMI 153 - ITAT PUNEExtract: .......in the cross objection is proper and acceptable. We, therefore, allow the cross objection and remit the matter back to the Commissioner (Appeals) so that he can decide the matters raised by the assessee before him which were not earlier considered. 51. In the result, both the appeal by the department and cross-objection by the assessee are allowed.
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