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1980 (6) TMI 54 - ITAT CALCUTTAExtract: ....... ITO under s. 217(1A) nor does the order of the CIT discuss this matter on merits. We have, therefore, no alternative but to accept the appeal and restore the case back to the CIT (A) for a decision on the merits of this ground of appeal raised before him. 5. In the result, for statistical purposes this appeal shall be deemed to be allowed as such.
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