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    <title>2015 (12) TMI 130 - ITAT CHENNAI</title>
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    <description>The Tribunal dismissed the appeal regarding the assumption of jurisdiction by the Joint Commissioner of Income-tax without the required order under section 120(4)(b) of the Income Tax Act, 1961, based on established legal principles and previous judgments. However, the Tribunal partially allowed the appeal concerning additions made by the Assessing Officer ex parte under section 144 of the Act. The Tribunal remitted these issues back to the Assessing Officer for reevaluation with proper justification and directions to provide the assessee with a fair opportunity to be heard within a specified timeframe.</description>
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      <description>The Tribunal dismissed the appeal regarding the assumption of jurisdiction by the Joint Commissioner of Income-tax without the required order under section 120(4)(b) of the Income Tax Act, 1961, based on established legal principles and previous judgments. However, the Tribunal partially allowed the appeal concerning additions made by the Assessing Officer ex parte under section 144 of the Act. The Tribunal remitted these issues back to the Assessing Officer for reevaluation with proper justification and directions to provide the assessee with a fair opportunity to be heard within a specified timeframe.</description>
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