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2012 (9) TMI 1132 - AT - Income TaxExtract: .......pportunity of being heard to the assessee and decide the issue in accordance with law. We hold and direct accordingly. The grounds raised by the assessee are allowed for statistical purposes. 12. In the result, the appeal filed by the assessee is allowed for statistical purposes. Pronounced in the open court on this the 12th day of September, 2012.
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