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2005 (11) TMI 364 - ITAT MUMBAIExtract: ....... say that the assessee shall be given an opportunity of being heard. In view of the above ground Nos. 3, 4, 5 and 6 are rejected and ground No. 7 raised in the assessment year 1999-2000 is allowed for statistical purposes. 11. In the result, both the appeals ground Nos. 1 to 6 are dismissed and only ground No. 7 is allowed for statistical purposes.
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