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1994 (3) TMI 158 - AT - Income TaxExtract: .......r purposes of ascertaining the correct facts and applying the law thereof we set aside the order passed by the CIT(A) vis-a-vis the issue under consideration and restore the matter back to the file of the Assessing Officer to be decided on merits after giving a reasonable opportunity to the assessee. 11. In the result, the appeal is partly allowed.
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