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2011 (1) TMI 1493 - AT - Income TaxExtract: ....... of filing the appeal. The appeal filed by a non existent person cannot be admitted and the same is therefore dismissed as non maintainable. The party affected will however at liberty to file fresh appeal if permitted by law. 2. In the result the appeal filed by the assessee stands dismissed. 3. The order was pronounced in open court on 19.01.2011.
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