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1996 (7) TMI 184 - AT - Income TaxExtract: .......is matter was restored by the learned CIT(A) to the Assessing Officer with the direction to give fresh finding in this regard after allowing due opportunity to the assessee. In view of above facts we see no reason to interfere with the orders of the learned CIT(A). This ground is, therefore, rejected. 9. In the result, the appeal is allowed in part
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