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    <title>2010 (7) TMI 1105 - ITAT MUMBAI</title>
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    <description>The ITAT partially allowed the assessee&#039;s appeal, finding that the AO did not provide a reasonable opportunity for the assessee to be heard. The assessment order was set aside, and the matter was remanded back to the AO for fresh consideration after providing adequate opportunity for the assessee to present their case.</description>
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