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2013 (8) TMI 981 - AT - Income TaxExtract: .......wing the same ratio, we restore the matter to the file of the Assessing Officer for fresh adjudication. The grounds raised by the assessee are accordingly allowed for statistical purposes. 11. In the result, both the appeals filed by the assessee are allowed for statistical purposes. Pronounced in the Open court on this the 5th day of August, 2013.
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