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2009 (1) TMI 927 - AT - Income TaxExtract: ....... following the Tribunals order for earlier assessment year and in the light of the proposition laid down by the Tribunal in that order, we set aside the order passed by the learned CIT under Section 263 and restore the order of the assessing officer on the issue involved in this appeal. 9. In the result, the appeal field by the assessee is allowed.
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