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    <title>2015 (1) TMI 1427 - BOMBAY HIGH COURT</title>
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    <description>The High Court upheld the order of the Income Tax Appellate Tribunal for rectification due to a fundamental error in not considering relevant communication. However, it rejected certain jurisdictional observations made in the order and directed the regular bench to reconsider the appeals on their merits without being influenced by those observations. The petitioner was granted the opportunity to make submissions during the appeal hearing, ensuring a fair and procedural process.</description>
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