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2012 (9) TMI 1201 - AT - Income TaxExtract: .......explanatory. Hence, We set aside the order of CIT(A) and restore the matter to his file for fresh adjudication after providing reasonable opportunity of being heard to the assessee. Appeal of assessee is allowed for statistical purposes. 4. In the result, appeal of assessee is allowed for statistical purposes. 5. Order pronounced in the open court.
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