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2006 (10) TMI 356 - ITAT AHMEDABADExtract: .......erefore, we restore the issue to the file of Assessing Officer with direction to examine the claim of assessee on merits as per provisions of law and then pass a speaking order regarding exclusion or otherwise of the said property from assessable wealth. We direct accordingly. 10. In the result, for statistical purposes all the appeals are allowed.
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