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    <title>2016 (7) TMI 319 - ITAT AHMEDABAD</title>
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    <description>The Tribunal remanded the case to the CIT(A) to determine if taxes were paid before the stipulated date, crucial in deciding the limitation issue. The outcome would impact the validity of proceedings under sections 154 and 186(2) of the Income Tax Act. The Tribunal emphasized the significance of timely tax payments in relation to the abatement of proceedings before the Settlement Commission. The decision was made on 1st June 2016 in Ahmedabad, allowing the appeals for statistical purposes and ensuring no prejudice to the parties involved.</description>
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