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    <title>1996 (3) TMI 177 - ITAT JAIPUR</title>
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    <description>The Tribunal set aside the entire assessment to the file of the Assessing Officer for fresh assessment. The AO was directed to release the impounded material within fifteen days and to make the assessment only after affording adequate opportunity of being heard to the assessee. The appeal was treated as allowed for statistical purposes only.</description>
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