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    <title>2007 (11) TMI 449 - ITAT HYDERABAD</title>
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    <description>The Tribunal remanded the case back to the Assessing Officer (AO) for further examination, setting aside the orders of the AO and the Commissioner of Income Tax (Appeals) (CIT(A)). The Tribunal directed a fresh assessment considering specific issues such as the date of share transfer, nature of shares, and property classification. The appeal was allowed for statistical purposes, providing the assessee with an opportunity to present evidence. The AO was instructed to re-evaluate the case in accordance with the Tribunal&#039;s findings and relevant legal provisions.</description>
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      <description>The Tribunal remanded the case back to the Assessing Officer (AO) for further examination, setting aside the orders of the AO and the Commissioner of Income Tax (Appeals) (CIT(A)). The Tribunal directed a fresh assessment considering specific issues such as the date of share transfer, nature of shares, and property classification. The appeal was allowed for statistical purposes, providing the assessee with an opportunity to present evidence. The AO was instructed to re-evaluate the case in accordance with the Tribunal&#039;s findings and relevant legal provisions.</description>
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