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2005 (8) TMI 319 - ITAT NAGPUR
Extract:
.......is also restored back to the file of the CIT(A) for deciding the same on merit since he has not decided the same on merit. He is also directed to afford reasonable opportunity of being heard to the assessee. 22. In the result, the appeal of the Revenue and the cross-objection filed by the assessee are treated to be allowed for statistical purposes.