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2013 (11) TMI 1772 - AT - Income TaxExtract: .......d.. Needless to say, while carrying out the aforesaid exercise, the Assessing Officer shall allow the assessee a reasonable opportunity of being heard and only thereafter he shall re-determine the total income as per law. 13. In the result, appeal of the assessee is partly allowed as above. Order pronounced in the open Court on 29th November, 2013.
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