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Raj Kumar Dua v. ITO (2024) 231 TTJ 22 (UO) (Amristsar) (Trib)

S. 251 : Appeal-Commissioner (Appeals)-Powers-Natural justice-Not dealing on merits-Matter remanded to the CIT(A) to decide on merits. [S. 250,251(1)(a)]

Order of  CIT(A)  dismissing the appeal without deciding the issue on merits is set aside to decide the issue on merits. (AY. 2017-18)

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