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2009 (7) TMI 1280 - AT - Income TaxExtract: .......ordingly and restore the assessment to the file of the AO who shall complete the assessment de novo in accordance with law and after giving adequate opportunity to the assessee of being heard. 7. In the result, the appeal of the department is thus allowed but only for statistical purposes. Order pronounced in the open court this 31st of July, 2009.
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