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2012 (12) TMI 1217 - AT - Income TaxExtract: .......reafter adjudication afresh as per law in the light of the observation herein above after allowing sufficient opportunity of hearing to the assessee. We, accordingly, modify the order of the CIT(A) to the above extent. 22. In the result, the appeal of the Revenue is partly allowed. Order pronounced on Friday, the 21st of December, 2012, at Chennai.
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