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1984 (6) TMI 121 - ITAT HYDERABAD-AExtract: .......ion 144 stands, what the ITO would make would be only a recomputation of the income in a proper and fair manner and to the best of his judgment and having due regard to the material evidence to which we have referred, which is necessary for making such an assessment and which is available. 6. The result is, the appeal is treated as allowed in part.
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