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2011 (7) TMI 1278 - ITAT KOLKATAExtract: .......ter to the file of the AO to decide the same afresh as per law after giving a reasonable opportunity of being heard to the assessee. 14. In the result ground no.3 of the assessee is allowed for statistical purposes. 15. In the result the appeal of the assessee is allowed in part for statistical purposes. Order pronounced in the court on 14.07.2011.
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