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2001 (10) TMI 261 - AT - Income TaxExtract: .......ue and also the evidences produced by the assessee before the first appellate authority and take a decision in accordance with law after giving sufficient opportunity to the assessee. 9. In the result, the order of the CIT(A) is set aside and the appeal is allowed. The matter is remanded back to the file of the Assessing Officer for fresh disposal.
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