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    <title>2015 (11) TMI 794 - ITAT HYDERABAD</title>
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    <description>The Tribunal found merit in the Revenue&#039;s argument that the Commissioner of Income-tax (Appeals) erred in deleting the addition without allowing the District Valuation Officer to address the objections raised by the assessee. The Tribunal emphasized the importance of providing the Valuation Officer with an opportunity to respond to objections. Consequently, the matter was remitted back to the Assessing Officer for a fresh assessment, directing that the District Valuation Officer be confronted with the objections and the assessee be given a chance to be heard. The appeal was partly allowed for statistical purposes, with the order pronounced on July 1, 2015.</description>
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      <title>2015 (11) TMI 794 - ITAT HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=267985</link>
      <description>The Tribunal found merit in the Revenue&#039;s argument that the Commissioner of Income-tax (Appeals) erred in deleting the addition without allowing the District Valuation Officer to address the objections raised by the assessee. The Tribunal emphasized the importance of providing the Valuation Officer with an opportunity to respond to objections. Consequently, the matter was remitted back to the Assessing Officer for a fresh assessment, directing that the District Valuation Officer be confronted with the objections and the assessee be given a chance to be heard. The appeal was partly allowed for statistical purposes, with the order pronounced on July 1, 2015.</description>
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