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2013 (12) TMI 319 - HC - Income TaxCost of improvement - Held that:- Proper opportunity was not provided to the assessee to raise the objection pertaining to the report submitted by the D.V.O. It is violation of the principle of natural justice - The A.O. without providing proper opportunity of hearing, passed the assessment order in a hurried manner on the same day - This aspect was not examined either by the first Appellate Authority or by the Tribunal - Decided in favour of assessee.
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