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2004 (6) TMI 286 - AT - Wealth-taxExtract: .......h law after providing reasonable and effective opportunity of being heard to the assessee. 9. There is no address in ground No. 3(j) of the assessee. The AO shall however take the decision in accordance with law after hearing the assessee. 10. In the result, the assessee s appeals are allowed partly for both the years for statistical purposes only.
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