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2004 (2) TMI 298 - ITAT INDORE
Extract:
.......quate opportunity to the assessee. 10. Since we have already allowed ground No. 1 raised by the assessee on legal basis, the result of second ground would become academic only. 11. Ground No. 3. This ground is of consequential nature and AO is directed to charge interest as per the provisions of the Act. 12. In the result, appeal is partly allowed.