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    <title>2018 (3) TMI 1521 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal of the assessee for statistical purposes, setting aside the order of the CIT(A) and remanding the matter back to the AO for de novo assessment. The AO was directed to conduct a fresh assessment in accordance with the law, ensuring the assessee is provided with a proper opportunity to be heard. The decision was based on the failure of the AO to follow procedural guidelines and provide adequate opportunity to the assessee during the reassessment proceedings.</description>
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      <description>The Tribunal allowed the appeal of the assessee for statistical purposes, setting aside the order of the CIT(A) and remanding the matter back to the AO for de novo assessment. The AO was directed to conduct a fresh assessment in accordance with the law, ensuring the assessee is provided with a proper opportunity to be heard. The decision was based on the failure of the AO to follow procedural guidelines and provide adequate opportunity to the assessee during the reassessment proceedings.</description>
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