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2004 (4) TMI 278 - AT - Income TaxExtract: .......red to the file of the Assessing Officer for limited purpose of verifying the above fact. Accordingly, the order of the CIT(A) is set aside and the matter is restored to the file of the Assessing Officer for fresh adjudication in the light of guidance provided by us. 17. In the result, the appeal of the assessee is allowed for statistical purposes.
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