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2013 (5) TMI 1029 - AT - Income TaxExtract: .......ction to pass de novo appellate order in accordance with law after allowing due opportunity of hearing to both the parties, and to consider and adjudicate the pleas of the parties. We direct accordingly. 5. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in Open Court on the date mentioned hereinabove.
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