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1990 (11) TMI 183 - ITAT BOMBAY-BExtract: .......Assessing Officer. We, therefore, consider it appropriate to set aside the orders of the authorities below and restore the matter to the file of the Assessing Officer for rehearing and disposal so that the necessary enquiry may be made by Assessing Officer. We direct accordingly. 22. For statistical purposes, the appeal would be treated as allowed.
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