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2003 (3) TMI 743 - ITAT MUMBAIExtract: .......e the interest in the light of the aforesaid discussion. Accordingly on this aspect I set aside the impugned orders and restore the matter to the file of Assessing Officer, with direction to make fresh computation, after providing adequate opportunity to the assessees of being heard. 15. In the result, appeals of the assessees stand partly allowed.
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