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1989 (12) TMI 94 - ITAT DELHI-DExtract: .......e before her and then to arrive at a conclusion as to whether that evidence is genuine and whether on the basis of that evidence, the case of the assessee is established. 7. We, therefore, remit the case back to the file of the CIT to dispose of the appeal afresh in the light of the above directions. The appeal is allowed, for statistical purposes.
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