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    <title>2014 (10) TMI 173 - ITAT LUCKNOW</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal for the assessment year 2010-11, as the AO lacked jurisdiction to proceed with reassessment due to no income chargeable to tax being found to have escaped assessment. For the assessment year 2011-12, the Tribunal allowed the appeals for statistical purposes, remanding the matters back to the CIT(A) for fresh decisions after obtaining remand reports from the AO regarding deletion of additions and acceptance of fresh evidence.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal for the assessment year 2010-11, as the AO lacked jurisdiction to proceed with reassessment due to no income chargeable to tax being found to have escaped assessment. For the assessment year 2011-12, the Tribunal allowed the appeals for statistical purposes, remanding the matters back to the CIT(A) for fresh decisions after obtaining remand reports from the AO regarding deletion of additions and acceptance of fresh evidence.</description>
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