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    <title>2018 (9) TMI 279 - ITAT MUMBAI</title>
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    <description>The tribunal admitted the appeal for adjudication, emphasizing substantial justice over technicalities. It set aside the ex-parte order by the Commissioner of Income Tax (Appeals) and directed a fresh adjudication on all issues, stressing the importance of providing a fair opportunity for the assessee to present its case. The tribunal highlighted the need for a thorough examination of all grounds raised by the assessee and directed the Commissioner of Income Tax (Appeals) to decide on all issues afresh based on merits and in accordance with the law.</description>
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