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2006 (2) TMI 658 - HC - Income TaxExtract: .......by the apex Court in the case of Smt. Amiya Bala Paul (supra). 7. We, therefore, allow the appeal and set aside the order dt. 9th Aug., 2005 passed by the Tribunal and remand the matter to the Tribunal for deciding afresh in accordance with law after affording opportunity of hearing to the parties, expeditiously, and without any unreasonable delay.
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