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2004 (3) TMI 355 - ITAT JODHPUR
Extract:
........ Since the clear facts are not available on record. We, therefore, to meet the ends of justice, deem it appropriate to remand the issue to the file of the AO and direct him to decide the same afresh in accordance with law, after affording due and reasonable opportunity of being heard to the assessee. 8. In the result, the appeal is partly allowed.