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1985 (7) TMI 146 - ITAT CHANDIGARHExtract: .......as erred in rejecting the appeal of the assessee without going into the merits of the case. To this extent, we agree with the assessee and restore the issue regarding determination of grounds of appeal regarding quantum to the file of the AAC to be decided after giving opportunity to both the parties. 8. In the result, the appeal is partly allowed.
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