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2008 (9) TMI 613 - AT - Income TaxExtract: .......and the cost of the scrip or compensation are not given, the matter is restored to the file of the Assessing Officer to readjudicate the issue afresh in the light of guidelines given in foregoing paras, after affording a proper opportunity of being heard to the assessee. 25. In the result, appeal of the assessee is allowed for statistical purposes.
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