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1989 (12) TMI 114 - ITAT JAIPUR
Extract:
.......ajasthan High Court reported in (1988) 173 ITR 110 (Raj) since these issues have not been decided by the First Appellate Authority, we are not deciding the issues as the matter has been restored to the file of the assessing officer. 16. Accordingly, while appeal for the asst. yr. 1973-74 is rejected, the appeal for the asst. yr. 1974-75 is allowed.