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2013 (11) TMI 1718 - AT - Income TaxExtract: .......IT(Exemption). Ld. DR did not object to this prayer of the learned counsel of the assessee. Therefore, the matter is being restored back to the file of AO for fresh adjudication after giving proper opportunity of being heard to the assessee. 2. In the result, assessee’s appeal is allowed for statistical purpose. Order pronounced in open court
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