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2008 (2) TMI 479 - AT - Income TaxExtract: .......d in annulling the assessment. Under the circumstances, the matter is restored back to the file of the learned CIT(A) with the direction that he would examine the case afresh on merits after giving opportunity of being heard to the assessee and also to the AO. 25. As a result, the appeal filed by the Revenue is allowed but for statistical purposes.
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