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1999 (8) TMI 109 - AT - Income TaxExtract: ....... is distinguishable and does not support the view taken by the CIT(A). 4. For the reasons indicated above, we hereby set aside the impugned order of the CIT(A) and direct the CIT(A) to dispose of the appeal of the assessee afresh after allowing proper opportunity in accordance with law. 5. For statistical purposes, the appeal is treated As allowed.
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