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2010 (9) TMI 937 - ITAT DELHIExtract: .......ntal representative, that no interference is called for in the order of the Commissioner of Income-tax passed under section 263, wherein he has set aside both these issues to the file of the Assessing Officer for deciding afresh. In the result, the appeal of the assessee is dismissed. The decision pronounced in the open court on September 30, 2010.
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