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2011 (11) TMI 633 - ITAT PUNEExtract: .......15JB(2) of the Act. The Assessing Officer shall carry out the aforesaid limited exercise in accordance with our aforesaid discussion and after allowing the assessee a reasonable opportunity of being heard as per law. 21. In the result, appeal of the assessee is partly allowed. Decision pronounced in the open court on this day of 30th November, 2011
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