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2009 (11) TMI 693 - ITAT DELHIExtract: .......-tax (Appeals) also shall afford a reasonable opportunity of being heard to both the parties. In the result, the appeal filed by the Revenue is allowed for statistical purposes and the cross-objection filed by the assessee stands allowed. The order pronounced in the open court on the 12th November, 2009, immediately after conclusion of the hearing.
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