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    <title>2012 (4) TMI 259 - ITAT MUMBAI</title>
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    <description>The Tribunal set aside the assessment order due to the invalid composition of the Dispute Resolution Panel (DRP) and the DRP&#039;s failure to provide a speaking order considering objections raised by the appellant. The Tribunal found that the inclusion of the Jurisdictional Commissioner in the DRP violated principles of natural justice and that the DRP did not adequately address the objections in its decision, contravening the requirements of the Income Tax Act. As a result, the Tribunal directed a fresh assessment to be conducted in compliance with legal provisions and principles of natural justice.</description>
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      <description>The Tribunal set aside the assessment order due to the invalid composition of the Dispute Resolution Panel (DRP) and the DRP&#039;s failure to provide a speaking order considering objections raised by the appellant. The Tribunal found that the inclusion of the Jurisdictional Commissioner in the DRP violated principles of natural justice and that the DRP did not adequately address the objections in its decision, contravening the requirements of the Income Tax Act. As a result, the Tribunal directed a fresh assessment to be conducted in compliance with legal provisions and principles of natural justice.</description>
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