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2011 (2) TMI 1597 - ITAT CHANDIGARHExtract: ....... reasonable. The order passed by the ld. CIT(A)/Assessing Officer in this behalf is, therefore, set aside and the matter is restored to the file of the AO for fresh decision in the light of the directions given by this Tribunal (supra). Appeal field by the assessee is treated as allowed for statistical purposes. Order pronounced on 18 February 2011
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