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1986 (4) TMI 134 - AT - Income TaxExtract: .......d by the CIT, Allahabad/Jabalpur is quashed and the order of ITO is restored. ITA No. 275 of 1985 of the Revenue is dismissed. ITA No. 172 of 1985 by the assessee is allowed and the issue about the correct rate of depreciation of truck is restored to the ld. CIT (A) for fresh decision after giving the ITO and the assessee an opportunity of hearing.
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