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The appeals of the assessee are disposed off in the terms indicated as above
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
section 12A of the Act, before new incumbent commissioner. This would help the assessee to explain his correct and detailed facts to new incumbent commission. Fresh application advised to be filed with the expectation that commissioner might appreciate the case of the assessee with elaborated explanation w.r.t. facts and law. Accordingly, the assessee e-filed fresh application, on 30.11.2018, seeking