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2013 (7) TMI 977 - AT - Income TaxExtract: .......e. We, therefore, set aside the order of CIT(A) on this point and restore the issue to the file of AO for passing a fresh order after necessary examination, in the light of observations made above and after allowing opportunity of hearing to the assessee. 6. In the result appeal of the assessee is partly allowed. Order pronounced today on 19-7-2013
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