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    <title>2015 (7) TMI 692 - KARNATAKA HIGH COURT</title>
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    <description>The court remanded the case back to the assessing officer for a fresh decision, emphasizing the lack of adequate opportunity provided to the appellant to present her case. The court highlighted the need for a fair process and opportunity for the appellant to explain business exigencies and other relevant factors. The court refrained from answering the framed questions, leaving it to the authorities to decide the matter in accordance with the law, ensuring that all contentions from both parties could be raised before the assessing officer.</description>
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      <description>The court remanded the case back to the assessing officer for a fresh decision, emphasizing the lack of adequate opportunity provided to the appellant to present her case. The court highlighted the need for a fair process and opportunity for the appellant to explain business exigencies and other relevant factors. The court refrained from answering the framed questions, leaving it to the authorities to decide the matter in accordance with the law, ensuring that all contentions from both parties could be raised before the assessing officer.</description>
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