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2008 (12) TMI 432 - AT - Income TaxExtract: ....... directed to deal with the matter afresh in terms of section 244A(2). 12. In view of the above discussion, the matter is set aside and restored to the file of Assessing Officer to deal with the matter afresh in terms of section 244A(2). We direct accordingly. 13. In the result, for statistical purposes the appeals filed by the assessee are allowed.
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