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2006 (8) TMI 623 - ITAT AMRITSARExtract: .......requirement of Rule 46A. Needless to say that while redeciding the matter both the parties shall be allowed reasonable opportunity of being heard. Accordingly, the relevant grounds of appeal of the revenue are treated as allowed for statistical purposes. 11.2 In the result, the appeal filed by the revenue is partly allowed for statistical purposes.
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