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2000 (1) TMI 147 - AT - Income TaxExtract: .......wever, since the assessment is being set aside as such, the AO would look into the point raised by the assessee and complete a fresh assessment as per provision of law. He would particularly take into consideration the provisions of ss. 158BC(c) and 158BB(1) of the Act. 9. For statistical purposes only, the appeal will be treated as partly allowed.
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