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1992 (9) TMI 126 - ITAT DELHI-AExtract: .......x parte assessment and restore the matter back to the file of the Assessing Officer for passing a fresh order in accordance with law. We direct accordingly. In above view of the matter, we deem it unnecessary to consider objections of the assessee on merits of the addition. 7. In the result, the assessee s appeal is allowed for statistical purposes
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