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2012 (2) TMI 587 - AT - Income TaxExtract: .......), Mumbai, we are of the opinion that the Tribunal can decide the issue and therefore, we remit the issue back to the file of the CIT(A) to pass order adjudicating on the other grounds raised by the assessee before him. 14. In the result the appeals of the Revenue are allowed for statistical purposes. Order pronounced in the open court on 10.2.2012
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