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2012 (3) TMI 599 - AT - Income TaxExtract: .......o following the reasons given in the preceding paragraphs, we remit the matter to the file of the Assessing Officer to decide the issue on facts and law after providing due opportunity of hearing to the assessee. 7. In the result, both the appeals of the assessee are allowed for statistical purposes. 0rder pronounced in the open on 29th March 2012.
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