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1982 (6) TMI 118 - AT - Income TaxExtract: .......y of being heard in the manner indicated in sub-s(2) of s. 251 of the IT Act, 1961. The ld. AAC may, thereafter, pass such order as he deems proper. Accordingly the order of the ld. AAC is hereby set aside and the appeal is restored to him for re-determination in accordance with law. 6. For statistical purpose, we will treat this appeal as allowed.
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