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Once the assessee has filed fresh appeal(s) memo which borne the signature in ink, date and place, etc., the CIT (Appeals) ought to have treated that defects removed.
ITAT, AHMEDABAD BENCH ‘D’
Cairn Energy India West BV
v.
ADIT
ITA Nos. 86,457 & 459/Ahd./2010
March 26, 2010
