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    <title>2019 (11) TMI 978 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the appeals filed by the assessee for the assessment years 2012-13 &amp;amp; 2013-14, leading to the dismissal of the Revenue&#039;s appeals and the cross objections. The order passed under section 263 was quashed due to lack of opportunity for the assessee to be heard specifically on the additional issues raised, rendering subsequent appeals and cross objections infructuous. The decision was pronounced in an open court on 5th September 2019 in Chennai.</description>
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      <description>The Tribunal allowed the appeals filed by the assessee for the assessment years 2012-13 &amp;amp; 2013-14, leading to the dismissal of the Revenue&#039;s appeals and the cross objections. The order passed under section 263 was quashed due to lack of opportunity for the assessee to be heard specifically on the additional issues raised, rendering subsequent appeals and cross objections infructuous. The decision was pronounced in an open court on 5th September 2019 in Chennai.</description>
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