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2008 (11) TMI 656 - AT - Income TaxExtract: .......eement is also not on record. We, therefore restore this issue to the file of Assessing Officer for passing a fresh order after necessary examination and after allowing opportunities of hearing to the assessee. 5. In the result appeal of the assessee is partly allowed for statistical purpose. 6. The order was pronounced in open court on 26.11.2008.
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