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1992 (1) TMI 143 - AT - Income TaxExtract: .......he file of the Assessing Officer with a direction that he shall reconsider the entire matter including the question of limitation and the assessee shall be given an opportunity of being heard. With these directions, we restore the matter to the file of the Asst. Commissioner(Inv.) 14. The appeal shall be treated as allowed for statistical purposes.
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