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1997 (11) TMI 131 - AT - Income TaxExtract: .......order and direct the Assessing officer to treat the return of the assessee as filed under the Amnesty Scheme and to frame the assessment accordingly. 7. With regard to other grounds, we do not feel it proper to express our opinion in the light of our findings with regard to the first grounds. 8. In the result, the appeal of the assessee is allowed.
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