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2011 (12) TMI 646 - ITAT DELHIExtract: .......ter providing reasonable opportunity of being heard to the assessee to produce all the details as required by him and shall decide the issue as per law contained in that behalf. 5. In the result, the appeal filed by the assessee is treated to be allowed in the manner as indicated above. Order was pronounced in the open court on 21st December, 2011.
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