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2014 (8) TMI 109 - AT - Income TaxEx-parte order passed - Principles of natural justice – Opportunity of being heard – Held that:- CIT(A) is required to allow proper and sufficient opportunity of being heard to the assessee - order passed by the CIT(A) is not in accordance with the relevant provisions of the Act as contained in section 250 of the Act – thus, the matter is remitted back to the CIT(A) for fresh adjudication – Decided in favour of Assessee.
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