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    <title>2013 (4) TMI 606 - ITAT COCHIN</title>
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    <description>The Tribunal rejected the assessee&#039;s arguments regarding the validity of the assessment due to an unsigned copy of the assessment order and the re-opening of the assessment under Section 147 of the Income Tax Act. The classification of the property sold as agricultural land was remanded back to the Assessing Officer for further examination due to contradictions in evidence. Consequently, the disallowance of the cost of improvement claimed was also set aside for re-evaluation. The Tribunal partly allowed the appeal, remanding certain issues for fresh examination by the Assessing Officer.</description>
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      <description>The Tribunal rejected the assessee&#039;s arguments regarding the validity of the assessment due to an unsigned copy of the assessment order and the re-opening of the assessment under Section 147 of the Income Tax Act. The classification of the property sold as agricultural land was remanded back to the Assessing Officer for further examination due to contradictions in evidence. Consequently, the disallowance of the cost of improvement claimed was also set aside for re-evaluation. The Tribunal partly allowed the appeal, remanding certain issues for fresh examination by the Assessing Officer.</description>
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