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2013 (6) TMI 749 - AT - Income TaxExtract: .......y of being heard. The impugned order as such is set aside, ground no-1 of the assessee and ground no-2 of the revenue are allowed for statistical purposes. 12. In the result, the appeal of the revenue is partly allowed and the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open court on 21st of June 2013.
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