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1993 (8) TMI 123 - AT - Income TaxExtract: .......the assessee in this regard has not been disposed of, we, in the interest of justice, consider it reasonable to remit this issue to the file of the Assessing Officer for fresh disposal. Assessee shall be given reasonable opportunity of being heard and matter decided in accordance with law. 36. In the result, appeal of the assessee is partly allowed
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