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    <title>2018 (10) TMI 1496 - ITAT DELHI</title>
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    <description>The appeal challenged the validity of reassessment proceedings under sections 144/147 of the Income Tax Act, 1961 due to the Assessing Officer&#039;s failure to dispose of objections. The court remanded the issue to the Assessing Officer for proper disposal of objections, leading to the allowance of the appeal for statistical purposes. Additionally, the failure of the ld. CIT(A) to address the specific issue raised by the assessee did not impact the final outcome as both parties agreed to restore the matter to the Assessing Officer. The judgment focused on procedural irregularities and ensured compliance with legal requirements.</description>
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    <pubDate>Fri, 14 Sep 2018 00:00:00 +0530</pubDate>
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      <title>2018 (10) TMI 1496 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=369530</link>
      <description>The appeal challenged the validity of reassessment proceedings under sections 144/147 of the Income Tax Act, 1961 due to the Assessing Officer&#039;s failure to dispose of objections. The court remanded the issue to the Assessing Officer for proper disposal of objections, leading to the allowance of the appeal for statistical purposes. Additionally, the failure of the ld. CIT(A) to address the specific issue raised by the assessee did not impact the final outcome as both parties agreed to restore the matter to the Assessing Officer. The judgment focused on procedural irregularities and ensured compliance with legal requirements.</description>
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      <pubDate>Fri, 14 Sep 2018 00:00:00 +0530</pubDate>
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