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2013 (7) TMI 1025 - ITAT AMRITSAR
Extract:
....... who is directed to issue notice u/s 143(2) of the Act to the assessee for a decision in accordance with law. Thus, grounds raised by the Revenue are allowed for statistical purposes. 18. In the result, the appeal filed by the Revenue in ITA No.184(Asr)/2013 is allowed for statistical purposes. Order pronounced in the open court on 16th July, 2013.