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1992 (9) TMI 120 - AT - Income TaxExtract: ....... therefore, modified to read that the assessment with regard to the two issues on which action under section 263 of the Act was taken would be set aside. The other issues will not be set aside and they will stand undisturbed. The ITO will re-examine only these two issues and reframe the assessment. 22. With this modification the appeal is dismissed
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