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2008 (1) TMI 497 - AT - Income TaxExtract: ....... considered by learned CIT(A) or AO, so the learned CIT has rightly remitted the matter to AO by setting aside that portion of the order of AO for limited purpose which did not stand merged with an appellate order, hence justified it in invoking the provisions of s. 263 of IT Act. His action is confirmed. 10. In the result, the appeal is dismissed.
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