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1995 (11) TMI 135 - ITAT MADRAS-CExtract: .......e of a notice under s. 143(2) to the assessee and giving an opportunity to the assessee of being heard. Since the AO has disallowed the assessee s claim under s. 143(1)(a) of the Act in the present case, I am of the opinion that he is not justified in disallowing the claim of the assessee. 7. The appeal filed by the assessee is accordingly allowed.
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