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    <title>2019 (8) TMI 799 - ITAT DELHI</title>
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    <description>The Income Tax Appellate Tribunal (ITAT) remitted the case back to the Commissioner of Income Tax (Appeals) with directions to pass a speaking order after considering all contentions raised by the assessee. The ITAT found that the CIT (A) had failed to independently adjudicate the grounds before her and had merely upheld the Assessing Officer&#039;s findings without proper examination. The appeal was allowed for statistical purposes.</description>
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      <description>The Income Tax Appellate Tribunal (ITAT) remitted the case back to the Commissioner of Income Tax (Appeals) with directions to pass a speaking order after considering all contentions raised by the assessee. The ITAT found that the CIT (A) had failed to independently adjudicate the grounds before her and had merely upheld the Assessing Officer&#039;s findings without proper examination. The appeal was allowed for statistical purposes.</description>
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