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2005 (2) TMI 758 - AT - Income TaxExtract: .......A) while deleting the entire addition of Rs. 10 lakhs. Since, now the matter is restored to his file, the CIT(A) will readjudicate the addition of Rs. 10 lakhs afresh keeping in view the direction given hereinabove after affording opportunity of being heard to both the sides. 18. In the result, the appeal is partly allowed for statistical purposes.
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