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2000 (11) TMI 316 - AT - Income TaxExtract: .......A) cannot be upheld. Since the CIT(A) had allowed the appeal on the ground of limitation, she had no occasion to decide the appeal on merit. Accordingly, the order of CIT(A) is set aside and the matter is restored to the file of the CIT(A) for fresh adjudication on merits. 8. In the result, appeal of the Revenue is allowed for statistical purposes.
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