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2011 (6) TMI 892 - AT - Income TaxExtract: .......case of Moni Kumar Subba (supra). Needless to say the A.O. should give reasonable opportunity of being heard to the assessee as per the principles of natural justice. 14. In the result, assessee’s appeal is dismissed and revenue’s appeal is allowed for the statistical purposes. Order pronounced in the open court on this day of 30th June
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