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2006 (10) TMI 264 - ITAT MUMBAIExtract: .......lopment of this land, we find that the details submitted by the assessee have not been properly looked into, therefore, we set aside this issue also to the file of Assessing Officer for re-adjudication. The charging of interest under section 234 would be consequential. 4. In the result, the appeal of the assessee is allowed for statistical purpose.
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