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1983 (3) TMI 83 - ITAT BOMBAY-AExtract: .......rs are set aside and the appeals are restored back to his registers. It is needless to add that if the assessee does not rectify the defect within, say one month of the AAC s notice to the assessee, the AAC is at liberty to proceed as if the assessee is not interested in rectifying the defects. 13. For statistical purposes, the appeals are allowed.
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