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2007 (10) TMI 455 - AT - Income TaxExtract: .......CIT(A). We have, for the reasons discussed hereinabove, set aside the CIT(A) rsquo s order while restoring that passed by the Assessing Officer. Therefore, the assessee rsquo s C.O. is liable to be dismissed. Ordered accordingly. 31. In the result, the appeal of the Department succeeds and is allowed and the C.O. field by the assessee is dismissed.
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