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    <title>2012 (6) TMI 708 - CHATTISGARH HIGH COURT</title>
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    <description>The Income Tax Appellate Tribunal upheld the Commissioner of Income Tax (Appeals) decision to delete additions made by the Assessing Officer for the assessment year 2005-2006 due to procedural irregularities and violation of natural justice principles. The Tribunal dismissed the revenue&#039;s appeal and partially allowed the assessee&#039;s appeal. The Tribunal found no infirmity in the CIT (A) order and determined that no substantial question of law arose, leading to the dismissal of the appeal. The judgment emphasized the importance of factual determinations and adherence to legal principles in tax assessment matters.</description>
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    <pubDate>Tue, 18 Oct 2011 00:00:00 +0530</pubDate>
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      <description>The Income Tax Appellate Tribunal upheld the Commissioner of Income Tax (Appeals) decision to delete additions made by the Assessing Officer for the assessment year 2005-2006 due to procedural irregularities and violation of natural justice principles. The Tribunal dismissed the revenue&#039;s appeal and partially allowed the assessee&#039;s appeal. The Tribunal found no infirmity in the CIT (A) order and determined that no substantial question of law arose, leading to the dismissal of the appeal. The judgment emphasized the importance of factual determinations and adherence to legal principles in tax assessment matters.</description>
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      <pubDate>Tue, 18 Oct 2011 00:00:00 +0530</pubDate>
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