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2013 (6) TMI 722 - AT - Income TaxExtract: .......he same afresh after giving proper and adequate opportunity of being heard to the assessee and by passing a well considered and well discussed order after dealing with the submission made on behalf of the assessee. 6. In the result, appeal of the assessee is treated as allowed for statistical purpose. Order pronounced in the open court on 21-6-2013
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