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2013 (7) TMI 1221 - ITAT DELHIExtract: .......ide the same in accordance with law after giving the assessee a reasonable opportunity of being heard. The said order was pronounced in the open court in the presence of the parties at the time of hearing. 8. In the result the appeal of the Revenue is allowed for statistical purposes. The order was pronounced in the open Court on 19th of July 2013.
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