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2011 (12) TMI 725 - AT - Income TaxExtract: .......ter affording a reasonable opportunity to the assessee of being heard. It is ordered accordingly. 16. In the result (1) The Revenue’s appeal is treated as allowed for statistical purposes; and (2) the assessee’s appeal is treated as partly allowed for statistical purposes. Order pronounced in the open court on 20th day of December, 2011
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