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2013 (1) TMI 965 - AT - Income TaxExtract: .......dditional evidences and submissions furnished by the assessee. We hold and direct accordingly. Needless to add that the assessee should be given adequate opportunity of being heard. 9. In the result, the revenue’s appeal as well as assessee’s appeal stand allowed for statistical purposes. Order pronounced in the open court on 04/1/2013.
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