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2012 (1) TMI 206 - AT - Income TaxExtract: .......tice will served if the matter is remitted to the file of the Assessing Officer to consider the issue afresh. Hence, the matter stands remitted to the file of the Assessing Officer to consider the issue afresh. 7. In the result, the appeal filed by the Revenue stands allowed for statistical purposes. Order pronounced in the open court on 31/1/2012.
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