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    <title>2015 (10) TMI 1486 - ITAT HYDERABAD</title>
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    <description>The ITAT allowed the appeals of the assessee, overturning the Orders of the Ld. CIT(A)-IV, Hyderabad regarding additions under section 144 and penalty under section 271(1)(c) for A.Y. 2008-2009. Emphasizing the importance of a fair assessment process, proper examination of evidence, and granting the assessee a fair opportunity, the ITAT set aside the penalty order and restored the assessment proceedings to the A.O. for a fresh review.</description>
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      <description>The ITAT allowed the appeals of the assessee, overturning the Orders of the Ld. CIT(A)-IV, Hyderabad regarding additions under section 144 and penalty under section 271(1)(c) for A.Y. 2008-2009. Emphasizing the importance of a fair assessment process, proper examination of evidence, and granting the assessee a fair opportunity, the ITAT set aside the penalty order and restored the assessment proceedings to the A.O. for a fresh review.</description>
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