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2010 (12) TMI 1339 - AT - Income TaxExtract: .......of the revenue has to be set aside to the files of the AO. AO shall redo the assessment pro-tanto after granting reasonable opportunity of being heard to the assessee. Accordingly, the grounds are set aside. 16. In the result, appeal filed by the revenue is allowed for statistical purpose. Orders pronounced in the open Court on 10th December, 2010.
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