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2006 (10) TMI 496 - HC - Income TaxExtract: .......t express any opinion on the question sought to be raised by the assessee in absence of any finding recorded by the Tribunal. As other issues raised in the appeal before the Tribunal have not been gone into, we deem it appropriate to remand the case to the Tribunal for fresh decision in accordance with law. 7. The appeal is disposed of accordingly.
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