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2007 (4) TMI 385 - AT - Income TaxExtract: .......Officer is directed to decide upon the issues raised in the Memorandum of Cross-objections afresh in the light of the decision in Bangalore Clothing Co. rsquo s case (supra) and the observations made above after giving a reasonable opportunity of hearing to the assessee. Memorandum of cross-objections is treated as allowed for statistical purposes.
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