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2009 (12) TMI 730 - AT - Income TaxExtract: ....... the Assessing Officer. The matter is therefore, restored back to the file of the Assessing Officer for framing the assessment afresh after affording a reasonable opportunity of being heard to the assessee. In the result, the appeal filed by the Revenue is allowed for statistical purposes. The order pronounced in the open court on December 4, 2009.
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