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2006 (7) TMI 728 - HC - Income TaxExtract: .......tion No. 2 does not arise for consideration. 11. In view of the matter, this appeal is allowed. The impugned order passed by the Tribunal is set aside and the assessing authority is directed to proceed with an enquiry in accordance with the order passed by the CIT. 12. In the facts and circumstances of the case, there shall be no order as to costs.
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