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2010 (6) TMI 783 - AT - Income TaxExtract: .......are identical, we remit the issue also to the files of Assessing Officer to consider it afresh with the same directions as above. Needless to add that the assessee should be given adequate opportunity of being heard. 9. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 04.06.2010.
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