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2014 (7) TMI 506 - AT - Income TaxRectification of appeal u/s 154 of the Act – Modification in the grounds of appeal - Held that:- The grounds for both the years were similar - assessee submitted that the Tribunal had restored both these appeals back to the file of CIT(A) for fresh adjudication – after considering the totality of the facts and perusing the material available on record, the order is modified and the grounds of the appeal are redefined – Decided in favour of Assessee.
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