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2009 (3) TMI 1050 - AT - Income TaxExtract: .......f the CIT(A) with a direction to decide the issue on merit in accordance with law after providing reasonable opportunity of hearing to both the sides. 22. In the result, the appeal of the assessee is partly allowed for statistical purposes and the appeal of the revenue is allowed for statistical purposes. Pronounced on this 23rd day of March, 2009.
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