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2012 (1) TMI 226 - ITAT JODHPURExtract: .......is reason also, it cannot be said that the view adopted by the AO was incorrect. 6.2 In view of the above facts and circumstances of the case, we set aside the order of the learned CIT and restore the order of the AO passed originally. Accordingly, the appeal of the assessee is allowed. 7. In the result, the appeal filed by the assessee is allowed.
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