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1985 (7) TMI 122 - ITAT AHMEDABAD-BExtract: .......order under section 263 and giving directions to the ITO in the manner he did. We have, therefore, no hesitation in setting aside his order under appeal. 12. In view of our aforesaid decision, it is not necessary to deal with the other two submissions made on behalf of the assessee which are recorded above. 13. In the result, the appeal is allowed.
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