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2004 (2) TMI 299 - AT - Income TaxExtract: ....... to decide the matter by the learned CIT(A) on the basis of materials available on record either way instead of remanding the matter back to the file of AO. 12.1 We, thus, decide and allow ground No. 1 in favour of the assessee, ground Nos. 2 and 3 do not need independent adjudication. 13. In the result, the appeal is allowed on merits of the case.
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