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2001 (8) TMI 282 - AT - Income TaxExtract: .......hold that these orders are indeed contrary to the scheme of the Act, and restore the matter to the file of the Assessing Officer (TDS) for passing fresh orders, if necessary, in accordance with the law and after giving due opportunity of hearing to the assessee tax deductor. 5. In the result, assessee s appeals are allowed for statistical purposes.
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