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2004 (10) TMI 292 - ITAT INDORE
Extract:
.......sessing Officer, which as aforesaid, were dropped by the Assessing Officer after due and proper inquiries. The order of the CIT(A) on merits, is therefore, not sustainable, and accordingly requires to be vacated. 23. In the result, appeals of the assessee are allowed. The matters will now be listed before the Division Bench for consequential order.