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2011 (1) TMI 1394 - HC - Income TaxExtract: .......lied its mind, looked into aforesaid undisputed records and has recorded a finding of fact. We do not see any justification to set aside such a well considered order and to remand the matter back to the CIT for fresh consideration for de novo enquiry. Under these circumstances we do not see any merit in this appeal. Accordingly appeal is dismissed.
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