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    <title>2019 (7) TMI 643 - DELHI HIGH COURT</title>
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    <description>The Court upheld the decision of the ITAT to remand the matter back to the PCIT for a fresh order after setting aside the order under Section 263 of the Income Tax Act due to failure to serve notice upon the Assessee. The Court emphasized the importance of providing the Assessee with a fair hearing and instructed the PCIT to pass a new order on merits without being influenced by the previous order. The appeal was dismissed, allowing the PCIT to proceed with a new order following proper procedures.</description>
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      <description>The Court upheld the decision of the ITAT to remand the matter back to the PCIT for a fresh order after setting aside the order under Section 263 of the Income Tax Act due to failure to serve notice upon the Assessee. The Court emphasized the importance of providing the Assessee with a fair hearing and instructed the PCIT to pass a new order on merits without being influenced by the previous order. The appeal was dismissed, allowing the PCIT to proceed with a new order following proper procedures.</description>
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      <pubDate>Tue, 09 Jul 2019 00:00:00 +0530</pubDate>
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