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Appeals Can't Be Dismissed Summarily: Upholding Section 250(6) and 251 of Income Tax Act, Even with Taxpayer Non-Compliance.

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....Disposal of appeal u/s 250(6) - dismissal of appeal on merits in summary manner amounts to contraventions of statutory role of CIT(A) as prescribed U/s 250(6) and Section 251 even if assessee failed to attend the the hearing or comply the notices/directions of the CIT(A)....

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