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    <title>2019 (4) TMI 1430 - ITAT MUMBAI</title>
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    <description>The tribunal allowed the Revenue&#039;s appeal, setting aside the CIT(A)&#039;s order and remanding the matter to the AO for a fresh assessment. The tribunal directed the AO to admit the evidence and provide the assessee with an adequate opportunity to be heard. The decision in ITA No. 3291/Mum/2017 for AY 2011-12 was applied mutatis mutandis to the other two appeals (ITA No. 3293/Mum/2017 and 3338/Mum/2017) for AY 2011-12, as the facts were similar in all these appeals.</description>
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      <description>The tribunal allowed the Revenue&#039;s appeal, setting aside the CIT(A)&#039;s order and remanding the matter to the AO for a fresh assessment. The tribunal directed the AO to admit the evidence and provide the assessee with an adequate opportunity to be heard. The decision in ITA No. 3291/Mum/2017 for AY 2011-12 was applied mutatis mutandis to the other two appeals (ITA No. 3293/Mum/2017 and 3338/Mum/2017) for AY 2011-12, as the facts were similar in all these appeals.</description>
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