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2003 (11) TMI 290 - AT - Income TaxExtract: ....... dispose of the same in accordance with law after giving the opportunity of hearing to the assessee and the Assessing Officer. Consequently, second ground of appeal is allowed to the extent that the matter is restored to the CIT(A) with the direction to admit the additional ground and dispose of the same as per law. 5. The appeal is partly allowed.
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