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2011 (2) TMI 1437 - AT - Income TaxExtract: .......e case of M/s. Kalpataru Colours & Chemicals (supra). The AO shall provide reasonable opportunity of being heard to the assessee. 53. In the result, the appeals filed by the assessee are partly allowed in the manner as indicated above and that of the revenue is dismissed. 54. This decision is pronounced in the Open Court on 25th February, 2011.
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