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2012 (8) TMI 1225 - ITAT COCHINExtract: .......officer shall reconsider the issue in the light of the material that may be called for and produced by the assessees after providing opportunity of hearing to the assessees and in accordance with law. 5. In the result, all the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on this 10th August, 2012.
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