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    <title>2015 (1) TMI 3 - ITAT CHENNAI</title>
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    <description>The Tribunal dismissed the assessee&#039;s miscellaneous petitions seeking a fresh hearing for their appeals, emphasizing it had considered the issues raised, even if not all grounds were explicitly mentioned. The Tribunal clarified its role in focusing on raised issues rather than repeating lower authorities&#039; details. It noted the general nature of the grounds raised without specific errors pointed out, deeming the petitions akin to review requests and beyond its purview. Consequently, the Tribunal affirmed the original order, dismissing the petitions in an open court session in Chennai.</description>
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      <link>https://www.taxtmi.com/caselaws?id=254804</link>
      <description>The Tribunal dismissed the assessee&#039;s miscellaneous petitions seeking a fresh hearing for their appeals, emphasizing it had considered the issues raised, even if not all grounds were explicitly mentioned. The Tribunal clarified its role in focusing on raised issues rather than repeating lower authorities&#039; details. It noted the general nature of the grounds raised without specific errors pointed out, deeming the petitions akin to review requests and beyond its purview. Consequently, the Tribunal affirmed the original order, dismissing the petitions in an open court session in Chennai.</description>
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