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1982 (4) TMI 157 - ITAT INDOREExtract: .......of no help to the assessee. As decided by us above, the order of the AAC cancelling the order of the ITO is upheld with the direction that the ITO should give notice and proper opportunity to the assessee of being heard and to dispose of the matter in accordance with law. In the result, the appeal by the revenue is allowed for statistical purposes.
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