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2003 (3) TMI 333 - AT - Income TaxExtract: .......vide the assessee an opportunity of cross-examination of all the persons, on whose statements he intends to place reliance. (m) The AO will pass a fresh order in accordance with the provisions of law and after providing an adequate, reasonable opportunity to the assessee. 29. In the result, the appeal is treated as allowed for statistical purposes.
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