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2007 (7) TMI 438 - AT - Income TaxExtract: .......ed by the assessee and to show as to how the mistakes pointed out by the assessee are not apparent from the record. While deciding the issue afresh, the CIT(A) shall independently examine all the relevant aspects of the case uninfluenced by the observations made in this Order. 13. In view of the foregoing, the MA filed by the assessee is dismissed.
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