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    <title>2018 (10) TMI 1353 - ITAT DELHI</title>
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    <description>The ITAT Delhi set aside the Ld. CIT(A)&#039;s order due to inadequate opportunity for the assessee to be heard and lack of reasons provided in the appellate order. The case involved disputes over the treatment of agricultural income, jurisdictional issues, and procedural irregularities in assessment. The ITAT directed a re-decision of the appeal, emphasizing the need for proper documentation, reasons for decisions, and compliance with principles of natural justice. The appeal was allowed for statistical purposes, indicating a successful challenge to the initial decision.</description>
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      <description>The ITAT Delhi set aside the Ld. CIT(A)&#039;s order due to inadequate opportunity for the assessee to be heard and lack of reasons provided in the appellate order. The case involved disputes over the treatment of agricultural income, jurisdictional issues, and procedural irregularities in assessment. The ITAT directed a re-decision of the appeal, emphasizing the need for proper documentation, reasons for decisions, and compliance with principles of natural justice. The appeal was allowed for statistical purposes, indicating a successful challenge to the initial decision.</description>
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