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2006 (5) TMI 123 - AT - Income TaxExtract: .......ion therein applies mutatis mutandis in these four years also. Accordingly, the orders of the CIT(A) for all these years are set aside and the assessment is restored to the file of the AO to be done afresh in accordance with law. 31. As a result, the appeals of the assessee are treated as allowed. 32. Order announced in the Court on 31st May, 2006.
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