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1992 (12) TMI 70 - AT - Income TaxExtract: .......urnished by the appellant. For all these purposes, we set aside the order of the CIT (Appeals) and restore tile issue to the Income-tax Officer to reframe the assessment after giving adequate opportunity to the appellant. 12. In the result, I.T.A. No. 388 (Coch.)/1989 is dismissed and I.T.A. No. 114 (Coch.)/1992 is allowed for statistical purposes.
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