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2012 (1) TMI 384 - AT - Income TaxExtract: ....... accordingly being decided and the matter is sent to the file of AO who will decide the other issues de novo after passing a speaking order as directed above but by affording an opportunity of being heard to the assessee. 5. In the result, appeal of the assessee is allowed for statistical purposes. This Order pronounced in Open Court on 31/01/2012.
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