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    <title>2019 (2) TMI 1327 - ITAT BANGALORE</title>
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    <description>The Tribunal found that the CIT(A) had provided sufficient opportunities for the assessee to be heard but decided to restore the disputed issues for fresh consideration due to unsatisfactory explanations. The Tribunal emphasized natural justice principles, directing the CIT(A) to allow reasonable opportunities for the assessee to present evidence. The appeal was allowed for statistical purposes, and the assessee was directed to pay a cost of &amp;amp;8377;10,000 to the Income-tax Department within one month.</description>
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      <description>The Tribunal found that the CIT(A) had provided sufficient opportunities for the assessee to be heard but decided to restore the disputed issues for fresh consideration due to unsatisfactory explanations. The Tribunal emphasized natural justice principles, directing the CIT(A) to allow reasonable opportunities for the assessee to present evidence. The appeal was allowed for statistical purposes, and the assessee was directed to pay a cost of &amp;amp;8377;10,000 to the Income-tax Department within one month.</description>
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