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2012 (5) TMI 857 - AT - Income TaxExtract: .......sider the issue afresh. Accordingly, we remit this issue to the file of the Assessing Officer to consider the issue afresh. Needless to add that the assessee should be given adequate opportunity of being heard. 7. In the result, the appeal filed by the Assessee stands allowed for statistical purposes. Oder pronounced in the open court on 11/5/2012.
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