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2005 (4) TMI 516 - AT - Income TaxExtract: .......cluded in the stock inventory in the form of component. In the interest of justice, we set aside the order of the learned CIT (Appeals) on this aspect of the matter and restore the same to the file of the Assessing Officer for fresh adjudication after giving reasonable opportunity to the assessee. 10. In the result, the appeal is allowed pro-tanto.
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