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    <title>2012 (3) TMI 454 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, remanding the matter for a fresh assessment, emphasizing the need for proper consideration of all documents and granting the assessee a fair hearing. The Tribunal found that the lower authorities did not adequately address the evidence provided by the assessee, such as certificates confirming the land as agricultural and its distance from the municipality. The appeal was allowed for statistical purposes, highlighting the importance of a fair reassessment process that takes into account all evidence and allows the assessee to present their case effectively.</description>
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    <pubDate>Fri, 16 Mar 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=176118</link>
      <description>The Tribunal allowed the appeal, remanding the matter for a fresh assessment, emphasizing the need for proper consideration of all documents and granting the assessee a fair hearing. The Tribunal found that the lower authorities did not adequately address the evidence provided by the assessee, such as certificates confirming the land as agricultural and its distance from the municipality. The appeal was allowed for statistical purposes, highlighting the importance of a fair reassessment process that takes into account all evidence and allows the assessee to present their case effectively.</description>
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      <pubDate>Fri, 16 Mar 2012 00:00:00 +0530</pubDate>
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