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2010 (1) TMI 1233 - AT - Income TaxExtract: .......all examine the issue on the basis of the material that may be produced by the assessee before him and thereafter decide the same in accordance with law after giving a reasonable opportunity to the assessee. 11. In the result, both these appeals of the assessees are partly allowed for statistical purposes. Order pronounced in the Court on 8-1-2010.
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