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2013 (4) TMI 831 - AT - Income TaxExtract: .......n, deciding the same on merits in accordance with the law, by issuing definite findings of fact, and after affording a reasonable opportunity of hearing to the assessee. We decide accordingly. o p /o p 5. In the result, the Revenue’s appeal is allowed for statistical purposes. o p /o p Order pronounced on this 05th day of March, 2013 o p /o p
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