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1987 (9) TMI 78 - ITAT COCHINExtract: .......as remitted the matter back to the ITO for a proper disposal after giving an opportunity to the assessee. It was submitted by both the sides that, a similar order may be passed in this case. We, therefore, remit this issue back to the ITO for a proper disposal after hearing the assessee. 21. No other ground is pressed. The Appeal is partly allowed.
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