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2003 (2) TMI 188 - AT - Income TaxExtract: .......ide the order of the AO and all issues were restored to the file of AO for fresh adjudication. In accordance with the majority view, the order of the AO is set aside and all the issues are restored to the file of the AO 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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