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1981 (9) TMI 191 - AT - Income TaxExtract: .......t in the case of R.B. Jodhamal Kuthiala vs. CIT (1971) 82 ITR 570 (SC). 6. In this view of the matter and as discussed above, we deem fit to set aside the order of the CIT(A) impugned before us and the matter is restored to his file for fresh disposal as indicated above. 7. For statistical purposes, the appeal by the assessee is treated as allowed.
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