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    <title>2017 (10) TMI 581 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal of the assessee for statistical purposes, setting aside the revision order under Section 263 initiated by the CIT. The matter was remitted to the Assessing Officer for reconsideration, emphasizing the need for proper enquiry and providing the assessee with an effective opportunity of hearing. The Assessing Officer was directed to review the relevant records and make a decision in accordance with the decisions of the jurisdictional High Court.</description>
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      <description>The Tribunal allowed the appeal of the assessee for statistical purposes, setting aside the revision order under Section 263 initiated by the CIT. The matter was remitted to the Assessing Officer for reconsideration, emphasizing the need for proper enquiry and providing the assessee with an effective opportunity of hearing. The Assessing Officer was directed to review the relevant records and make a decision in accordance with the decisions of the jurisdictional High Court.</description>
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