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2006 (7) TMI 298 - AT - Income TaxExtract: ....... CIT(A) is directed to de novo examine this issue after bringing the relevant material on record, and to pass a fresh speaking order after giving an opportunity of being heard to the assessee. The ground NO.3 is decided accordingly. 25. In the result, the appeal filed by the assessee for asst. yr. 1995-96 is partly allowed for statistical purposes.
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