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    <title>2013 (7) TMI 940 - ITAT AHMEDABAD</title>
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    <description>The Tribunal set aside the CIT&#039;s order, directing a fresh assessment, as the CIT did not adequately address the Assessee&#039;s submissions and failed to request necessary evidence before canceling the assessment order. The Tribunal emphasized the importance of proper inquiries and providing the Assessee with an opportunity to present required details. The Assessee&#039;s appeal was allowed for statistical purposes, with the issue remanded back to the CIT for a fresh decision after allowing the Assessee to furnish the necessary information.</description>
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      <description>The Tribunal set aside the CIT&#039;s order, directing a fresh assessment, as the CIT did not adequately address the Assessee&#039;s submissions and failed to request necessary evidence before canceling the assessment order. The Tribunal emphasized the importance of proper inquiries and providing the Assessee with an opportunity to present required details. The Assessee&#039;s appeal was allowed for statistical purposes, with the issue remanded back to the CIT for a fresh decision after allowing the Assessee to furnish the necessary information.</description>
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