2006 (8) TMI 258

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....nst the order passed by the learned CIT(A) on 2nd Feb., 2006 in relation to the asst. yr. 2001-02 in which he dismissed the appeal for want of appearance by the assessee by relying on the order passed by the Delhi Bench of the Tribunal in the case of CIT vs. Multiplan India (P) Ltd. (1991) 38 ITD 320 (Del). 2. I have heard the rival submissions and perused the relevant material on record. An af....