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    <title>2015 (6) TMI 896 - ITAT DELHI</title>
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    <description>The tribunal remanded the case back to the Assessing Officer for a fresh assessment due to inadequacies in the revenue authorities&#039; assessments and vague reasoning in the Commissioner of Income Tax (Appeals)&#039;s order. The tribunal emphasized the necessity of a comprehensive review, proper consideration of evidence, and a fair opportunity for the assessee to present their case. The revenue&#039;s appeal was allowed for statistical purposes, stressing the importance of a thorough and justified assessment process.</description>
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