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    <description>The tribunal remanded the case to the Commissioner (Appeals) to consider the appeal as filed within the limitation period and proceed to dispose of it on merits. The tribunal allowed the appeal by way of remand, setting aside the previous order and disposing of the stay application.</description>
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      <link>https://www.taxtmi.com/caselaws?id=220356</link>
      <description>The tribunal remanded the case to the Commissioner (Appeals) to consider the appeal as filed within the limitation period and proceed to dispose of it on merits. The tribunal allowed the appeal by way of remand, setting aside the previous order and disposing of the stay application.</description>
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