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    <title>2015 (4) TMI 44 - ITAT PUNE</title>
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    <description>The Tribunal allowed the appeals for statistical purposes, emphasizing that the Assessing Officer must provide the satisfaction note to the assessee and address any objections raised before proceeding with a fresh assessment. The matter was remanded to the Assessing Officer with directions to supply reasons for invoking section 158BD, allowing the assessee to file objections to be disposed of before a new assessment order is passed. The Tribunal&#039;s decision in the lead case applied to related appeals, setting aside lower authorities&#039; orders and restoring the matters for further proceedings.</description>
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      <description>The Tribunal allowed the appeals for statistical purposes, emphasizing that the Assessing Officer must provide the satisfaction note to the assessee and address any objections raised before proceeding with a fresh assessment. The matter was remanded to the Assessing Officer with directions to supply reasons for invoking section 158BD, allowing the assessee to file objections to be disposed of before a new assessment order is passed. The Tribunal&#039;s decision in the lead case applied to related appeals, setting aside lower authorities&#039; orders and restoring the matters for further proceedings.</description>
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