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    <title>2016 (5) TMI 1300 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, setting aside previous orders and remitting the entire issue back to the Assessing Officer for reconsideration. The decision emphasized procedural fairness and compliance with the Income-tax Act&#039;s provisions, highlighting violations of natural justice principles and procedural irregularities in making adjustments without notice. The appellant&#039;s challenges against additional adjustments were acknowledged, directing a reassessment with proper adherence to prescribed procedures and methods.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, setting aside previous orders and remitting the entire issue back to the Assessing Officer for reconsideration. The decision emphasized procedural fairness and compliance with the Income-tax Act&#039;s provisions, highlighting violations of natural justice principles and procedural irregularities in making adjustments without notice. The appellant&#039;s challenges against additional adjustments were acknowledged, directing a reassessment with proper adherence to prescribed procedures and methods.</description>
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