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1980 (6) TMI 70 - ITAT INDOREExtract: .......ssee itself. In the circumstances, it is, in our opinion, a fit case in which the appeal, should have been decided by the AAC on merits. 3. In the result, therefore, we set-aside the orders of the AAC and restore the appeals to his file for a decision on merits in accordance with law. The appeals shall stand partly allowed for statistical purposes.
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