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2002 (10) TMI 259 - AT - Income TaxExtract: .......f the Assessing Officer and pass consequential order as per law duly taking into consideration the dictums laid down by the aforesaid two decisions and the observations of the Tribunal, and affording to the assessee an opportunity of hearing. 9. In the result, the cross objection of the assessee is to be treated as allowed for statistical purposes.
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