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1984 (7) TMI 148 - ITAT HYDERABAD-AExtract: .......xtent, therefore, he was not in error. 20. The result is, the orders of both the authorities below are set aside and fresh orders will be passed by the ITO in conformity with our aforesaid directions. For statistical purposes, the appeal of the assessee would be treated as dismissed and the appeal of the revenue would be treated as allowed in part.
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