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2010 (2) TMI 1272 - ITAT AHMEDABADExtract: ....... set aside the two issues on merits to the file of the CIT(A). Accordingly, the CIT(A) after taking a remand report from the Assessing Officer, will decide after providing reasonable opportunity of being heard to the assessee. 5. In the result, assessee’s appeal is allowed for statistical purposes. Order pronounced in Open Court on 01/02/2010
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