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    <title>2016 (5) TMI 348 - ITAT CHENNAI</title>
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    <description>The Tribunal set aside the Commissioner (Appeals)&#039;s order in a tax valuation case, remanding the matter for fresh adjudication. The Tribunal found that the Commissioner did not adequately consider the guideline value, valuation report, and relevant documents, nor provide the assessee with a fair hearing. The case was sent back for a new decision, instructing the Commissioner to reassess the valuation based on all pertinent information and grant the assessee a proper opportunity to present their case. The assessee&#039;s appeal was partially allowed for procedural reasons.</description>
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      <description>The Tribunal set aside the Commissioner (Appeals)&#039;s order in a tax valuation case, remanding the matter for fresh adjudication. The Tribunal found that the Commissioner did not adequately consider the guideline value, valuation report, and relevant documents, nor provide the assessee with a fair hearing. The case was sent back for a new decision, instructing the Commissioner to reassess the valuation based on all pertinent information and grant the assessee a proper opportunity to present their case. The assessee&#039;s appeal was partially allowed for procedural reasons.</description>
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