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    <title>2019 (5) TMI 740 - ITAT AHMEDABAD</title>
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    <description>The Tribunal held that the CIT(A) erred in entertaining the appeal without the assessee paying the tax on the returned income as required by section 249(4)(a) of the Income Tax Act. The appeal could not be admitted without fulfilling this condition, and the case was directed to the Division Bench for further consideration of the appeal and any remaining grounds.</description>
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      <description>The Tribunal held that the CIT(A) erred in entertaining the appeal without the assessee paying the tax on the returned income as required by section 249(4)(a) of the Income Tax Act. The appeal could not be admitted without fulfilling this condition, and the case was directed to the Division Bench for further consideration of the appeal and any remaining grounds.</description>
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