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    <title>2016 (3) TMI 416 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, concluding that the order passed by the Assessing Officer under Section 154 was unsustainable as it did not identify any apparent mistake. The Tribunal criticized the CIT(A) for not addressing the appellant&#039;s grounds and for directing an examination of Section 244A applicability, which required new facts. The appellant&#039;s appeal was successful, with the order announced on 07.03.2016.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, concluding that the order passed by the Assessing Officer under Section 154 was unsustainable as it did not identify any apparent mistake. The Tribunal criticized the CIT(A) for not addressing the appellant&#039;s grounds and for directing an examination of Section 244A applicability, which required new facts. The appellant&#039;s appeal was successful, with the order announced on 07.03.2016.</description>
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