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1998 (9) TMI 116 - AT - Income TaxExtract: .......efore coming to a conclusion in respect thereof. The various other grounds of appeal would also be considered afresh by the CIT(A) while passing a fresh order. 12. In the result the order of the CIT(A) is set aside to be passed again in the light of aforesaid observations/directions. 13. In the result the appeal is allowed for statistical purposes.
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