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2010 (11) TMI 1091 - AT - Income TaxExtract: .......e opportunity of being heard to the assessee. The reasons for the same are narrated while dealing with the appeal for the A.Y 1996- 97 in the preceding paragraphs. Accordingly, relevant grounds of this appeal are set aside. 16. In the result, both appeals of the assessee are partly allowed. Order pronounced in the open Court on 30th November, 2010.
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