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2011 (5) TMI 982 - AT - Income TaxExtract: .......opportunity of being heard. 25. In the result, the appeals filed by the Revenue are dismissed. The appeals filed by the assessee are treated as allowed for statistical purposes as the matters raised by the assessee have been remanded back to the Commissioner of Income-tax(Appeals). Order pronounced on Thursday , the 5th day of May, 2011 at Chennai.
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