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2006 (6) TMI 509 - HC - Income TaxExtract: .......ing Authority are set aside and the matter is remitted to the original Assessing Authority for a revised assessment after giving the revenue as well as the assessees an opportunity to substantiate their respective contentions. The question of law raised in the I.T.A. is answered in favour of the revenue. The ITR and ITA are disposed of accordingly.
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