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1995 (2) TMI 89 - ITAT AHMEDABAD-BExtract: .......oss. The assessee will be at liberty to produce all such material before the Assessing Officer as may be considered proper by him. The issue will be decided afresh by the Assessing Officer in accordance with the provisions of Law and after providing reasonable opportunity to the assessee. 7. The appeal is treated as allowed for statistical purposes
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