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2002 (12) TMI 205 - AT - Income TaxExtract: .......so in view of the ratio decidendi of the judgments of the Honourable Rajasthan High Court in the case of Sukhdeo Charity Estate s and Sukhdeo Charity Estate s case referred to above, we direct the Assessing Officer to re-do the assessment de novo in accordance with law. 33. For statistical purposes, the appeal of the assessee is treated as allowed.
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