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    <title>2016 (5) TMI 904 - ITAT PUNE</title>
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    <description>The Appellate Tribunal allowed the appeal for statistical purposes, directing a re-visit to the Assessing Officer for the assessee to substantiate his case with necessary evidence. The Tribunal emphasized the importance of due process and proper verification before concluding on the agricultural income issue. The matter was remanded to the AO for a fresh assessment based on the additional evidence to be provided by the assessee.</description>
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      <description>The Appellate Tribunal allowed the appeal for statistical purposes, directing a re-visit to the Assessing Officer for the assessee to substantiate his case with necessary evidence. The Tribunal emphasized the importance of due process and proper verification before concluding on the agricultural income issue. The matter was remanded to the AO for a fresh assessment based on the additional evidence to be provided by the assessee.</description>
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