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1985 (1) TMI 102 - AT - Income TaxExtract: .......before the Commissioner (Appeals). We are, therefore, unable to ascertain if the point covered under ground No. 9 was raised before the Commissioner (Appeals). As this ground does not arise out of the order of the Commissioner (Appeals), it is rejected. 43. In view of the discussion made above, the assessment is annulled. The appeal stands allowed.
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