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2007 (4) TMI 396 - ITAT MUMBAI
Extract:
.......o do the needful in accordance with law. Since the CIT(A) himself has directed the Assessing Officer to decide the matter as per law, we see no valid reason to interfere with his order. The assessee shall be free to make all the submissions before the Assessing Officer. Ground No. 10 is dismissed. 36. Appeal filed by the assessee is partly allowed.