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1996 (4) TMI 162 - AT - Income TaxExtract: .......venue authorities are liable to be set aside. We set aside the assessment order as confirmed by the learned CIT(A) and remand the matter back to the file of the AO to redo the assessment de novo after affording the assessee an opportunity to present his case in accordance with law. 14. The appeal by the assessee is allowed for statistical purposes.
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