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    <title>2019 (5) TMI 863 - ITAT DELHI</title>
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    <description>The Appellate Tribunal allowed the appeals of the assessee, challenging the orders passed by the Commissioner of Wealth Tax under section 25(2) of the Wealth Tax Act for Assessment Years 2003-04 to 2006-07. The Tribunal admitted the additional ground of appeal questioning the legality of the original assessment orders, which were found to have been passed without recording reasons for reopening. As a result, the orders passed under section 25(2) were deemed invalid and quashed for all relevant assessment years.</description>
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      <link>https://www.taxtmi.com/caselaws?id=380135</link>
      <description>The Appellate Tribunal allowed the appeals of the assessee, challenging the orders passed by the Commissioner of Wealth Tax under section 25(2) of the Wealth Tax Act for Assessment Years 2003-04 to 2006-07. The Tribunal admitted the additional ground of appeal questioning the legality of the original assessment orders, which were found to have been passed without recording reasons for reopening. As a result, the orders passed under section 25(2) were deemed invalid and quashed for all relevant assessment years.</description>
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