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2009 (12) TMI 673 - AT - Income TaxExtract: .......rd rdquo made by the Assessing Officer is concerned and he, accordingly, was justified in setting aside the assessment on the above issue to be made afresh after giving opportunity of being heard to the assessee. 14. In the result, the present appeal filed by the assessee is partly allowed for a statistical purpose in the manner as indicated above.
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