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2012 (6) TMI 910 - AT - Income TaxExtract: .......de the orders of lower authorities and remit the issue to the Assessing Officer to examine this issue afresh in accordance with law and after providing adequate opportunity of being heard to the assessee. 14. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced on Tuesday, the 12th of June, 2012 at Chennai.
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