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2012 (7) TMI 1028 - AT - Income TaxExtract: .......fit to restore this issue back to the file of Ld. CIT(A) in the interest of justice. We direct the Ld. CIT(A) to decide the appeal on merit afresh after giving reasonable opportunity of being heard to the assessee. 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 18th day of July, 2012
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