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2013 (10) TMI 1456 - AT - Income TaxExtract: .......sessee. Since we have quashed the order of Ld CIT(A) on the preliminary issue and since we have directed the AO to do the assessment de-nova, we do not find it necessary to adjudicate the grounds urged on merits. 15. In the result, the appeal filed by the assessee is treated as allowed for statistical purposes. Pronounced accordingly on 11-10-2013.
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