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1997 (2) TMI 164 - AT - Income TaxExtract: .......ri Syali learned counsel for the assessee had fairly conceded that assessment is not to be annulled but is to be set aside and matter restored to the file of the Assessing Officer for making a fresh assessment. For reasons given above, we accept this contention of Shri Syali. 16. In the result, assessee s appeal is allowed for statistical purposes.
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