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2011 (9) TMI 1206 - AT - Income TaxExtract: .......es below in this regard is set aside and restored back to the file of the Assessing Officer for reconsideration afresh this issue after giving due opportunity to the assessee. We hold and direct accordingly. 13. In the result, both the appeals of the Revenue as well as assessee are partly allowed/statistical purpose. Order pronounced on 09.09.2011.
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