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2012 (1) TMI 235 - AT - Income TaxExtract: .......ovo keeping in mind the aforesaid discussion. The Commissioner of Income-tax (Appeals) shall allow reasonable opportunity of hearing to the assessee and thereafter pass an order afresh in accordance with law. In the result, appeal of the Revenue is allowed for statistical purposes. Decision pronounced in the open Court on 30th day of January, 2012.
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