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1989 (7) TMI 165 - AT - Income TaxExtract: .......ofit. Such an exercise is necessary to give effect to the Commissioner s order. Since we are setting aside the order as passed by the Commissioner we need not ourselves express further on this aspect of the matter. 8. In the result, the appeal is allowed and the order under appeal is set aside and the assessment, as made by the IAC(A), is restored.
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