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2011 (8) TMI 1370 - AT - Income TaxExtract: .......assessment expeditiously. The assessing officer is directed to pass order on merits after providing sufficient opportunity being heard to the assessee to explain its case. We order accordingly. 5. In the result, both the appeals filed by the assessee are allowed, for statistical purposes. The order pronounced in the open court on 05th August, 2011.
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