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2012 (1) TMI 228 - ITAT PUNEExtract: .......r law.” Following the parity of reasoning, we set aside the order of the Commissioner of Income-tax (Appeals) and restore the issue to the file of the Assessing Officer with similar directions as extracted above. 4. In the result, appeal of the assessee is partly allowed. Decision pronounced in the open court on this day of 31st January, 2012
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