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2012 (11) TMI 1256 - AT - Income TaxExtract: .......ciding afresh after providing the opportunity of being heard to the assessee. The assessee is also directed to cooperate in the appellate proceedings and submit the necessary details before the CIT (A). 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in open court on this 6th day of November, 2012.
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