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2011 (5) TMI 1117 - AT - Income TaxExtract: ....... the same afresh. Needless to add that the assessee should be given adequate opportunity of being heard. However, the assessee is directed to provide necessary details in this regard before the authorities below. 12. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 20/5/2011.
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