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Kasturi Housing Pvt. Ltd. Versus Addl. CIT, Range-11, Pune

....... restore the issue to the file of the Assessing Officer with a direction to decide the same as per fact and law available at the relevant point of time after providing due opportunity of hearing to the assessee. 6. As a result, both the appeals are allowed for statistical purposes. Pronounced in the open court on this the 31st day of October, 2012.

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