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1990 (12) TMI 150 - ITAT JABALPURExtract: .......and proper to set aside the said assessment with a direction to the ITO, A-Ward, Katni, to reframe the assessment after giving reasonable opportunity of being heard to the assessee. The order of the AAC is set aside and the assessment is referred back to the ITO for framing it afresh. 9. In the result, the appeal is allowed for statistical purposes
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