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2011 (4) TMI 1344 - AT - Income TaxExtract: .......ssessing Officer shall give due opportunity of being heard to the assessee. We hold and direct accordingly. The ground raised by the revenue is accordingly allowed for statistical purpose. 32 In the result, the appeals of the assessee as well as the revenue are partly allowed for statistical purpose. Order pronounced on the 27th, day of April 2011.
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