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2006 (1) TMI 455 - AT - Income TaxExtract: .......CIT is hereby quashed and the CIT is hereby directed to reconsider the application filed by the assessee under section 12A(a) of the Act as per the observations made hereinabove in this order by affording reasonable opportunity of being heard to the assessee. 9. In the result the appeal filed by the assessee stands allowed for statistical purposes.
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