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1989 (2) TMI 129 - ITAT AHMEDABAD-AExtract: .......not decide the issue properly for want of particulars regarding dates of acquisition of machineries, we set aside the order of the Commissioner(A) on this point and restore the matter to the file of the ITO for fresh adjudication, after considering the evidence adduced by the assessee in this regard. 20. In the result, the appeal is partly allowed.
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