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1996 (2) TMI 173 - AT - Income TaxExtract: .......advanced on behalf of the assessee. 21. We, therefore, set aside the impugned order and restore the matter to the file of the A.O. with direction to compute correctly the amount of capital gains in accordance with law after providing adequate opportunity to the assessee of being heard. 22. In the result, appeal of the assessee stands partly allowed
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