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2002 (6) TMI 410

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.... the Respondent. [Order per : Justice K.K. Usha, President].-. When this application came up for hearing, it was agreed by both the sides that the appeal itself can be disposed of. 2.  The complaint of the appellant is that the Commissioner (Appeals) without giving any opportunity of being heard passed an order dated 22-5-2001 on the application for stay filed by the assessee directing th....