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2013 (11) TMI 1692 - AT - Income TaxExtract: .......all grant reasonable opportunity of being heard to the assessee before passing a speaking order on the issues raised by the assessee. Accordingly, grounds No.2 & 3 are allowed for statistical purposes. 11. Resultantly, appeal of the assessee is allowed partly for statistical purposes. Order pronounced in the open court on this 27th of Nov.2013.
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