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1995 (7) TMI 118 - ITAT DELHIExtract: .......side the orders of CIT (Appeals) and of Assessing Officer, impugned before us, we restore the matter to the file of the Assessing Officer. In the view of the matter that we have taken above, it is unnecessary for us to go into the merit of other grounds raised before us. 8. In the result, the assessee s appeals are allowed for statistical purposes.
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