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    <title>2016 (2) TMI 1195 - ITAT AHMEDABAD</title>
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    <description>The tribunal allowed the appeal, setting aside the CIT(A)&#039;s observations beyond the assessment year 2009-10, emphasizing the need for a fresh assessment for subsequent years independent of those observations. The decision favored the appellant, stating that the CIT(A)&#039;s unwarranted observations lacked legal force, ensuring a fair and unbiased assessment for the appellant in the following years.</description>
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      <description>The tribunal allowed the appeal, setting aside the CIT(A)&#039;s observations beyond the assessment year 2009-10, emphasizing the need for a fresh assessment for subsequent years independent of those observations. The decision favored the appellant, stating that the CIT(A)&#039;s unwarranted observations lacked legal force, ensuring a fair and unbiased assessment for the appellant in the following years.</description>
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