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1995 (1) TMI 101 - ITAT AHMEDABAD-AExtract: .......he CIT(A), these observations may be taken into consideration by the learned CIT(A). If the assessee has not filed any appeal against the fresh assessment order, the Assessing Officer would appropriately modify the fresh assessment made, if any. 6. With these observations, the assessee s appeal is treated as partly allowed for statistical purposes.
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