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2012 (3) TMI 556 - AT - Income TaxExtract: .......ide the impugned order of the ld. CIT(A) on this issue and the matter is remanded back to the AO for fresh adjudication in accordance with law after providing due and reasonable opportunity of being heard to the assessee. 17. In the result, the appeal is allowed for statistical purposes. Pronounced in the open court on this 22nd day of March, 2012.
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