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2011 (10) TMI 743 - ITAT PUNEExtract: .......t grievance of the assessee has been satisfied as the issue raised in Ground Nos. 1 & 2 has been remanded back to the file of A.O to decide it afresh affording opportunity of being heard to the assessee. Ground No. 4 is accordingly rejected. 12. In result, appeal is partly allowed. The order is pronounced in the open Court on 21st October 2011.
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