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2013 (7) TMI 1093 - ITAT MUMBAIExtract: ....... us to the files of the AO for fresh adjudication of the issues raised in accordance with law after granting a reasonable opportunity of being heard to the assessee. Accordingly, grounds raised by the assessee are set aside. 8. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 3.7.2013.
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