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1980 (6) TMI 65 - ITAT GAUHATIExtract: ....... AAC which is a common consolidated one for all the assessment years under appeal is set aside. The cases are restored to the file of the WTO for taking fresh assessments accordingly to law and in the light of our observations as above. 32. In the result, for statistical purposes, all the appeals by the assessee shall be taken to have been allowed.
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