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    <title>2002 (1) TMI 264 - ITAT CHANDIGARH-B</title>
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    <description>The Tribunal set aside the CWT(A)&#039;s order and directed a fresh consideration of the issue regarding the payment of admitted tax. Emphasizing compliance with payment requirements and the right to a fair hearing, the Tribunal highlighted discrepancies in the CWT(A)&#039;s findings and stressed the need for a thorough examination of facts before making a decision. The case was remanded for further review, with the assessee to be given a fair opportunity to present their case. The appeals were treated as partly allowed for statistical purposes pending the reassessment by the CWT(A.</description>
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