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2013 (7) TMI 1226 - ITAT HYDERABAD
Extract:
.......icer to decide the issue afresh by keeping in view of our observations made hereinabove. Needless to mention, that the Assessing Officer shall afford a reasonable opportunity of being heard to the assessee. 17. In the result, all the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 17th July, 2013.