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2010 (1) TMI 1219 - AT - Income TaxExtract: .......restored back to the file of the AO with a direction to provide the assessee a reasonable opportunity of hearing to establish the identity of the shareholders. With these directions the matter is restored back to the file of the AO. 9. In the result, the appeal is allowed for statistical purposes. Pronounced in the open court on 29th January, 2010.
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