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2012 (8) TMI 1127 - AT - Income TaxExtract: .......the block. Accordingly, I remit this issue to the file of the Assessing Officer to consider the issue afresh, in light of my observation as above and by reference to section 32(1)(iii) of the I.T. Act. 10. In the result, the appeal filed by the assessee stands partly allowed for statistical purposes. Order pronounced in the open court on 08/8/2012.
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