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1981 (11) TMI 95 - ITAT INDOREExtract: .......ices may be made through the concerned ITO. In this view of the matter, we set aside the order of the AAC impugned before us and we send back the case to his file for fresh disposal in accordance with the law after taking the above observations into account. 5. In the result the appeal by the assessee is treated as allowed for statistical purposes.
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