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2011 (8) TMI 1145 - ITAT AHMEDABADExtract: .......ould be sustained. We direct accordingly. Needless to say that Assessing Officer will adjudicate the issue after giving adequate opportunity of being heard to the assessee, in the light of our above direction. 8. In the result, the appeal filed by the assessee is allowed but for statistical purposes. Order was pronounced in open Court on 26.8.2011.
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