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2011 (1) TMI 112 - ITAT, DELHISpeaking order - order of DRP, it was apparent that the order was without considering various objections raised by the assessee before DRP - assessee should be given adequate opportunity of being heard - as per the judgment of Hon’ble Delhi High Court rendered in the case of Vodafone Essar Ltd., it was held that for a quasi judicial authority, it is obligatory on its part to ascribe cogent and germane reasons as the same is the heart and soul of the matter and further the same also facilitates appreciation when the order is called in question before the superior forum - assessee stands allowed for statistical purposes – matter remanded to DRP
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