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    <title>1983 (4) TMI 92 - ITAT DELHI-A</title>
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    <description>The Tribunal recalled its order decided on merit for re-decision to rectify the lack of proper opportunity for the assessee and ensure justice in accordance with the law. The decision was not a review but a corrective measure to address the absence of valid notice under section 41 of the Wealth-tax Act, 1957. Emphasizing natural justice principles, the Tribunal upheld fairness by granting the assessee a fair hearing. The reference applications were rejected as the order did not raise legal issues, affirming the Tribunal&#039;s commitment to ensuring a fair hearing for the parties involved.</description>
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      <link>https://www.taxtmi.com/caselaws?id=62795</link>
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