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    <title>1982 (6) TMI 118 - ITAT GAUHATI</title>
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    <description>The Tribunal set aside the ld. AAC&#039;s order regarding the computation of the assessee&#039;s income without notice of enhancement, emphasizing the necessity of providing the assessee with a notice of enhancement as per the IT Act, 1961. The Tribunal remanded the matter back for reassessment, highlighting the importance of adhering to procedural requirements and providing notices of enhancement to taxpayers during assessment proceedings for fairness and compliance with legal provisions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=65772</link>
      <description>The Tribunal set aside the ld. AAC&#039;s order regarding the computation of the assessee&#039;s income without notice of enhancement, emphasizing the necessity of providing the assessee with a notice of enhancement as per the IT Act, 1961. The Tribunal remanded the matter back for reassessment, highlighting the importance of adhering to procedural requirements and providing notices of enhancement to taxpayers during assessment proceedings for fairness and compliance with legal provisions.</description>
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