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2007 (4) TMI 384 - AT - Income TaxExtract: .......n 234C. This ground of assessee is rejected. 7. Regarding other three grounds which are not disposed of by learned CIT(A), the matter is restored to the file of CIT(A) for disposing of these grounds in accordance with law after giving opportunity of being heard to the assessee. 8. As a result, the appeal is allowed in part for statistical purposes.
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