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    <title>2013 (4) TMI 803 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeals for statistical purposes and pronounced the order on 5th April 2013. The case involved challenging the legality of orders by the CIT(A) and AO, applicability of principles of mutuality, procedural fairness, and jurisdictional High Court applicability. The Tribunal emphasized procedural fairness, remanding the issue to the CIT(A) for fresh consideration and allowing the assessee to submit fresh evidence. The Jurisdictional High Court for the case was determined to be the Hon&#039;ble Allahabad High Court.</description>
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      <description>The Tribunal allowed the appeals for statistical purposes and pronounced the order on 5th April 2013. The case involved challenging the legality of orders by the CIT(A) and AO, applicability of principles of mutuality, procedural fairness, and jurisdictional High Court applicability. The Tribunal emphasized procedural fairness, remanding the issue to the CIT(A) for fresh consideration and allowing the assessee to submit fresh evidence. The Jurisdictional High Court for the case was determined to be the Hon&#039;ble Allahabad High Court.</description>
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