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2013 (7) TMI 921 - AT - Income TaxExtract: .......ore us, restore the matter back to the file of the ld. CIT(A) to re-adjudicate the matter on merits in accordance with law and after hearing both the sides, issuing definite findings of fact. We decide accordingly. 4. In the result, the Revenue’s appeals are allowed for statistical purposes. Order pronounced in the open court on July 25, 2013
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