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2012 (12) TMI 1049 - ITAT AHMEDABADExtract: ......., we hereby hold that the issue is now required to be decided by the Assessing Officer in the light of the decision of the Hon'ble Apex Court. Therefore, the ground in question is set aside for re-adjudication as per law by the Assessing Officer. 4. In the result, this miscellaneous application stands allowed in the terms indicated hereinabove.
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