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    <description>The Appellate Tribunal partially allowed the appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals) for Assessment Year 2009-2010. The Tribunal emphasized the importance of considering merits before dismissing an appeal and directed the matter to be reconsidered by the CIT(A) in accordance with the law.</description>
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      <description>The Appellate Tribunal partially allowed the appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals) for Assessment Year 2009-2010. The Tribunal emphasized the importance of considering merits before dismissing an appeal and directed the matter to be reconsidered by the CIT(A) in accordance with the law.</description>
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