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    <title>2014 (7) TMI 5 - ITAT MUMBAI</title>
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    <description>The Tribunal set aside the CIT(A)&#039;s decision and remanded the case to the Assessing Officer for fresh consideration due to ambiguity in facts and the need for verification. The Tribunal directed thorough verification of relevant facts and providing the assessee with a proper opportunity to be heard. The appeal was treated as allowed for statistical purposes, and the matter was remanded for a fresh decision by the Assessing Officer.</description>
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      <description>The Tribunal set aside the CIT(A)&#039;s decision and remanded the case to the Assessing Officer for fresh consideration due to ambiguity in facts and the need for verification. The Tribunal directed thorough verification of relevant facts and providing the assessee with a proper opportunity to be heard. The appeal was treated as allowed for statistical purposes, and the matter was remanded for a fresh decision by the Assessing Officer.</description>
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