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2013 (2) TMI 920 - AT - Income TaxExtract: ....... the findings given by us in respect of ground Nos. 1 and 2 of appeal hereinabove, we restore this issue to the file of learned CIT(A) to redecide the same by a reasoned order after giving due opportunity of being heard to both sides. Thus, ground No. 3 is allowed for statistical purposes. In the result, appeal filed by assessee is allowed in part.
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