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1987 (4) TMI 90 - ITAT AHMEDABAD-BExtract: ....... the CIT(A) requiring adjudication by us. We, therefore, set aside the order passed by CIT(A) and direct the ITO to accept the claim after proper inquiries if necessary regarding partial partition effected as per the facts stated in the assessment order and pass the appropriate orders in accordance with law. 7. In the result, the appeal is allowed.
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