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2005 (5) TMI 549 - ITAT MUMBAIExtract: .......e with law. The orders of the lower authorities are, therefore, set aside. 19. This file is accordingly sent back to the assessing authority for fresh disposal in accordance with law after affording an effective opportunity of being heard to the assessee. 20. In result, the appeal filed by the assessee is treated as allowed for statistical purpose.
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