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Income Tax Appellate Tribunal, CHANDIGARH
Before: SHRI VIKRAM SINGH YADAV & SHRI PARESH M. JOSHI,
In the result, the impugned order is set aside as and by way of remand to the file of ld. CIT(A).
The appeal of the assessee is allowed for statistical purposes.
Order pronounced on 29.10.2024.