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2012 (1) TMI 327 - AT - Income TaxExtract: .......CIT(A) has restored back the matter, therefore, we don’t feel to interfere with the findings of the ld. CIT(A). We confirm the ld. CIT(A)’s order in restoring the matter back to the file of the AO. 47 In the result, the appeals of the assessee as well as revenue are partly allowed The order is pronounced in the open Court on 13-01-2012.
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