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    <title>2013 (10) TMI 825 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal of the assessee for statistical purposes and remanded the issues back to the Assessing Officer for fresh examination. The Tribunal directed the AO to verify the claims made by the assessee and provide a reasonable opportunity of hearing. The Tribunal emphasized the importance of proper verification and consideration of facts and evidence in reaching a decision.</description>
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      <description>The Tribunal allowed the appeal of the assessee for statistical purposes and remanded the issues back to the Assessing Officer for fresh examination. The Tribunal directed the AO to verify the claims made by the assessee and provide a reasonable opportunity of hearing. The Tribunal emphasized the importance of proper verification and consideration of facts and evidence in reaching a decision.</description>
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