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2012 (11) TMI 1244 - AT - Income TaxExtract: .......evenue expenditure for the impugned assessment year. The AO shall afford a reasonable opportunity of being heard to the assessee before finally deciding the appeal after following our aforesaid direction. 9. In the result, the appeal filed by the department is treated as allowed for statistical purposes. Order pronounced in the court on 07-11-2012.
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