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    <title>2012 (8) TMI 520 - ITAT, CHENNAI</title>
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    <description>The Tribunal found that the CIT(A) did not adequately consider the validity of the reassessment order under section 148. The Tribunal remitted the matter back to the CIT(A) for a fresh decision, emphasizing the need to address the objection raised by the assessee and consider the relevant case laws cited. The appeal was allowed for statistical purposes, and the case was sent back to CIT(A) for reconsideration.</description>
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      <description>The Tribunal found that the CIT(A) did not adequately consider the validity of the reassessment order under section 148. The Tribunal remitted the matter back to the CIT(A) for a fresh decision, emphasizing the need to address the objection raised by the assessee and consider the relevant case laws cited. The appeal was allowed for statistical purposes, and the case was sent back to CIT(A) for reconsideration.</description>
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