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2007 (11) TMI 661 - HC - Income TaxExtract: .......ssioner of Income Tax (Appeals), we are of the opinion that on this short ground, the appeal has to be allowed, by answering the question of law in favour of the assessee. 5. Accordingly, we allow the appeal and set aside the impugned orders passed by the Income Tax Appellate Tribunal, Commissioner of Income Tax (Appeals) and the Assessing Officer.
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