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    <title>2017 (8) TMI 283 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court condoned the delay in refiling the appeal under Section 260A of the Income Tax Act, 1961. The appeal involved the deletion of additions made by the Assessing Officer regarding subsidy received from the ASIDE Scheme and interest income from banks. The Court remanded the matter back to the Assessing Officer for a fresh decision after finding that the society, registered under the Societies Registration Act, was not given a proper opportunity to present relevant information, emphasizing the importance of due process in assessment proceedings.</description>
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      <description>The High Court condoned the delay in refiling the appeal under Section 260A of the Income Tax Act, 1961. The appeal involved the deletion of additions made by the Assessing Officer regarding subsidy received from the ASIDE Scheme and interest income from banks. The Court remanded the matter back to the Assessing Officer for a fresh decision after finding that the society, registered under the Societies Registration Act, was not given a proper opportunity to present relevant information, emphasizing the importance of due process in assessment proceedings.</description>
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