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2011 (10) TMI 654 - AT - Income TaxExtract: .......propriate to restore the issue back to the file of A.O. with the directions to decide the same in accordance with law, by way of a speaking order after giving the assessee a reasonable opportunity of being heard. 4. In the result the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 25th October,2011.
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