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2013 (3) TMI 719 - AT - Income TaxExtract: .......n 94(7) of the Income-tax Act, the order is erroneous as well as prejudicial to the interest of the revenue and Assessing Officer is directed to complete the assessment after examining this issue as per the provisions of law. 17. In the result, assessee's appeal is partly allowed. Pronounced in the Open Court on this the 8th day of March, 2013.
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