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2011 (9) TMI 1083 - AT - Income TaxExtract: .......hall take appropriate decision in accordance with our aforesaid discussion and in law. In carrying out the aforesaid exercise, the Assessing Officer shall allow the assessee a reasonable opportunity of being heard. 10. In the result, appeal of the Revenue is allowed in part. Decision pronounced in the open Court on this 30th Day of September, 2011.
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