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1991 (8) TMI 172 - ITAT PUNEExtract: .......eration decides the issue. No Act can be so interpreted as to defeat its purpose or to reduce its fulfilment. 7. In any case, the issue is not free from doubt or debate. This means that no rectification order should have been passed. We, therefore, set aside the order of the CIT and restore that of the ITO. 8. In the result, the appeals are allowed
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