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1998 (6) TMI 569 - ITAT MUMBAI
Extract:
.......ot in accordance with law. We accordingly set aside the order of the Commissioner (Appeals) as well as that of the Assessing Officer and direct the Assessing Officer to allow an opportunity to the assessee to furnish the certificate in the prescribed form as required under law. We direct accordingly. 64. In the result, the appeal is partly allowed.
