Jagdish Soni, Jaipur vs Ito , Jaipur on 25 April, 2024
9. Before parting, we may make it clear that our decision to restore the
matter back to the file of the ld. AO shall in no way be construed as having
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ITA No. 30/JP/2024
Jagdish Soni vs. DCIT
any reflection or expression on the merits of the dispute, which shall be
adjudicated by the ld. AO independently in accordance with law.