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2013 (2) TMI 859 - AT - Income TaxExtract: .......T(A) will decide the issue after providing reasonable opportunity of hearing to both the sides. The assessee is at liberty to file necessary evidence in support of it’s claim and the same shall be considered by the CIT(A) afresh. 10 In the result, appeal of the assessee is allowed for statistical purposes. (Order pronounced in the open Court)
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