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2005 (3) TMI 704 - AT - Income TaxExtract: .......s taken. In respect ground Nos. 3 and 4, directions are given to Assessing Officer as mentioned in the earlier paras and the Assessing Officer will decide accordingly. In respect of ground No. 5, it was pleaded that the same is pre-mature and, therefore, the same is dismissed. 14. In the result, the appeal is partly allowed for statistical purpose.
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