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2002 (12) TMI 217 - AT - Income TaxExtract: .......estored to the file of Assessing Officer for fresh adjudication. In accordance with the majority view, the order of the Assessing Officer is set aside and all the issues are restored to the file of the Assessing Officer for fresh adjudication. 3. As a result, the appeal of the assessee shall be treated to have been allowed for statistical purposes.
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