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2010 (2) TMI 1225 - AT - Income TaxExtract: .......Topman Exports vs. ITO (supra). We order accordingly. Needless to mention that AO shall provide reasonable opportunities of being heard to the assessee while deciding the matter afresh. 5. In the result, the assessee’s appeal is partly allowed for a statistical purpose. 6. This decision was pronounced in the open court on 11th February, 2010.
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