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2010 (11) TMI 1012 - ITAT MUMBAIExtract: .......amined by the CIT(A), in the interest of justice, we remit the matter back to the file of the CIT(A) with the direction to examine the claim on merits in accordance with law after providing reasonable opportunity of hearing to both the sides. o p /o p 8. In the result, assessee’s appeal is considered allowed for statistical purposes. o p /o p
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