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    <title>2019 (11) TMI 2 - ITAT CHANDIGARH</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal against the CIT(A) order for statistical purposes. The Tribunal admitted additional evidence, set aside lower authorities&#039; orders, and directed the matter to be reconsidered by the Assessing Officer based on the new evidence. The Assessing Officer was instructed to decide the issue afresh, and the appeal was allowed for statistical purposes, resulting in a procedural victory for the assessee without a substantive change in tax liability.</description>
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      <link>https://www.taxtmi.com/caselaws?id=387753</link>
      <description>The Tribunal allowed the assessee&#039;s appeal against the CIT(A) order for statistical purposes. The Tribunal admitted additional evidence, set aside lower authorities&#039; orders, and directed the matter to be reconsidered by the Assessing Officer based on the new evidence. The Assessing Officer was instructed to decide the issue afresh, and the appeal was allowed for statistical purposes, resulting in a procedural victory for the assessee without a substantive change in tax liability.</description>
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