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2013 (3) TMI 841 - AT - Income TaxExtract: .......essing Officer as well as the CIT(A) and restore the matter to the Assessing Officer with a direction to decide the same as per above legal discussion. The Assessing Officer is directed accordingly. 7. As a result, the appeal filed by the assessee is allowed for statistical purposes. Pronounced in the open court on this the 22nd day of March, 2013.
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