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    <title>2017 (8) TMI 166 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeals for statistical purposes, remitting the issues back to Ld. CIT(A) for fresh consideration for Assessment Years 2004-05 to 2006-07. The Tribunal found that the revenue authorities violated natural justice principles by not providing adequate time and opportunity for the Assessee to present evidence. Emphasizing procedural fairness and the right to present evidence, the decision aims to ensure a fair examination of the Assessee&#039;s case and uphold principles of natural justice in tax matters.</description>
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      <description>The Tribunal allowed the appeals for statistical purposes, remitting the issues back to Ld. CIT(A) for fresh consideration for Assessment Years 2004-05 to 2006-07. The Tribunal found that the revenue authorities violated natural justice principles by not providing adequate time and opportunity for the Assessee to present evidence. Emphasizing procedural fairness and the right to present evidence, the decision aims to ensure a fair examination of the Assessee&#039;s case and uphold principles of natural justice in tax matters.</description>
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