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2005 (10) TMI 424 - AT - Income TaxExtract: ....... such exercise was done by any of the authorities below. Therefore, the order of the CIT(A) is set aside and the matter is restored back to the Assessing Officer for limited purposes of verifying the above facts and fresh adjudication in the light of guidance provided by us. 11. In the result, for statistical purposes, the appeal is partly allowed.
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