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    <title>2012 (12) TMI 561 - ITAT Chennai</title>
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    <description>The tribunal set aside the lower authorities&#039; orders and remitted the matter back to the Assessing Officer (A.O.). The A.O. was directed to provide reasons for reopening the assessment to the assessee, allowing objections to be filed. The A.O. was instructed to proceed in compliance with the law to rectify the procedural defect. The assessee&#039;s appeal was allowed for statistical purposes, and the stay petition was dismissed as infructuous.</description>
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      <link>https://www.taxtmi.com/caselaws?id=219546</link>
      <description>The tribunal set aside the lower authorities&#039; orders and remitted the matter back to the Assessing Officer (A.O.). The A.O. was directed to provide reasons for reopening the assessment to the assessee, allowing objections to be filed. The A.O. was instructed to proceed in compliance with the law to rectify the procedural defect. The assessee&#039;s appeal was allowed for statistical purposes, and the stay petition was dismissed as infructuous.</description>
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      <pubDate>Thu, 19 Jul 2012 00:00:00 +0530</pubDate>
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