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2010 (7) TMI 1130 - ITAT DELHIExtract: .......ition made by the assessing officer and confirmed by the ld. CIT (Appeals) is also set aside with the directions to be decided de novo after giving the assessee a reasonable opportunity of being heard. 10. In the result, the appeal filed by the assessee is allowed, for statistical purposes. The order pronounced in the open court on 23rd July, 2010.
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