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1976 (11) TMI 75 - ITAT ALLAHABAD-EExtract: ....... above, the AAC had cancelled the assessment without disposing of the other grounds of appeal. In the circumstances, we consider it appropriate to send back the appeals to him for disposal on merits and we direct accordingly. 11. In the result, the cross-objections are dismissed, and the appeals for statistical purposes shall be treated as allowed.
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