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    <title>1989 (2) TMI 145 - ITAT DELHI-A</title>
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    <description>The Tribunal upheld the CIT&#039;s orders canceling the assessments for the years 1982-83, 1983-84, and 1984-85 due to deficiencies in the inquiries made by the Income Tax Officer. The CIT directed fresh assessments with thorough investigations to rectify the inaccuracies in the original assessments. The Tribunal affirmed the need for comprehensive investigations to ensure fair and accurate tax determinations, dismissing the appeals and emphasizing the importance of upholding the integrity of the assessment process.</description>
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      <description>The Tribunal upheld the CIT&#039;s orders canceling the assessments for the years 1982-83, 1983-84, and 1984-85 due to deficiencies in the inquiries made by the Income Tax Officer. The CIT directed fresh assessments with thorough investigations to rectify the inaccuracies in the original assessments. The Tribunal affirmed the need for comprehensive investigations to ensure fair and accurate tax determinations, dismissing the appeals and emphasizing the importance of upholding the integrity of the assessment process.</description>
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