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2012 (6) TMI 798 - AT - Income TaxExtract: ....... Act and consequently demand should be reduced. Consequently the demand u/s. 201(1A) of the Act is also to be reduced. Hence, this appeal of assessee is set aside to the file of AO. Appeal of assessee is allowed for statistical purposes. 4. In the result, appeal of assessee is allowed for statistical purposes. 5. Order pronounced in the open court.
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