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1984 (5) TMI 270 - HC - Income TaxExtract: ....... Tribunal was right in setting aside the order of the AAC to the extent that it remanded the case back to the ITO. We would accordingly answer the question referred to us in the affirmative in favour of the assessee and against the Department. This point has to be viewed only on the exceptional facts of this case. there will be no order a to costs.
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