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1998 (3) TMI 161 - ITAT AHMEDABAD-A
Extract:
.......earing the parties. 38. The learned Departmental Representative has no objection to our giving such a direction to the CIT(A). We accordingly direct the CIT(A) to entertain the additional ground raised before him and adjudicate upon the same after giving an opportunity of being heard to the parties. 39. In the result, the appeal is allowed in part.