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2007 (7) TMI 333 - AT - Income TaxExtract: ....... value of closing stock on the principles adopted by the CIT(A) in his appellate order for assessment year 1995-96, which we have already approved. 49. Since the issue under consideration in both the appeals has been restored to the file of the Assessing Officer, the appeals filed by both the parties are treated as allowed for statistical purposes.
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