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    <title>2013 (10) TMI 1513 - ITAT CUTTACK</title>
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    <description>The Tribunal allowed the appeals filed by the assessee against the orders of the ld CIT(A) under section 153A(b) of the Income Tax Act, 1961 for assessment years 2002-03 to 2006-07. The Tribunal found that the Assessing Officer and ld CIT(A) did not adhere to principles of natural justice, leading to an ex parte decision against the assessee. Consequently, the Tribunal directed the Assessing Officer to re-decide the grounds after providing the assessee with a fair opportunity to be heard, resulting in the restoration of all issues for fresh assessment. The appeals were allowed for statistical purposes.</description>
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    <pubDate>Thu, 10 Oct 2013 00:00:00 +0530</pubDate>
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      <title>2013 (10) TMI 1513 - ITAT CUTTACK</title>
      <link>https://www.taxtmi.com/caselaws?id=278531</link>
      <description>The Tribunal allowed the appeals filed by the assessee against the orders of the ld CIT(A) under section 153A(b) of the Income Tax Act, 1961 for assessment years 2002-03 to 2006-07. The Tribunal found that the Assessing Officer and ld CIT(A) did not adhere to principles of natural justice, leading to an ex parte decision against the assessee. Consequently, the Tribunal directed the Assessing Officer to re-decide the grounds after providing the assessee with a fair opportunity to be heard, resulting in the restoration of all issues for fresh assessment. The appeals were allowed for statistical purposes.</description>
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      <pubDate>Thu, 10 Oct 2013 00:00:00 +0530</pubDate>
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