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2001 (1) TMI 42 - HC - Income TaxExtract: .......re not justified and a decision could have been taken only after hearing the petitioner in the matter. I hereby set aside exhibit P-7. The Assessing Officer will be free to hear the petitioner on every point of doubt and come to a fresh decision, as authorised by the statute. The original petition is allowed. Parties will bear the respective costs.
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