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2011 (10) TMI 773 - AT - Income TaxExtract: .......iew of the above discussion, the matter is restored back to the file of Assessing Officer to be adjudicated afresh in accordance with the law after providing due and reasonable opportunity of being heard to the assessee. 7. In the result, the appeal is allowed for statistical purposes. Pronounced in the open court on this 31st day of October, 2011.
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