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1986 (9) TMI 139 - ITAT JAIPURExtract: .......cordingly, we are not inclined to interfere with the order of the Commissioner (Appeals) at the instance of the assessee but direct him to decide the issues afresh in the light of our aforesaid discussion. 11. In the result, C. O. No. 2 (Jp.) of 1985 is dismissed while IT Appeal Nos. 1192 and 1193 (Jp.) of 1984 are allowed for statistical purposes.
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