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    <title>2020 (2) TMI 513 - ITAT DELHI</title>
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    <description>The appeal of the Revenue challenging the Ld. CIT(A)&#039;s decision to allow the assessee&#039;s appeal was dismissed. The reassessment was deemed unjustified as all necessary details were provided during the original assessment, and no new material was introduced during the reassessment process. The decision was in line with the principles laid down by the Hon&#039;ble Supreme Court, and the application of the assessee under Rule 27 of the I.T. Rules was allowed.</description>
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      <description>The appeal of the Revenue challenging the Ld. CIT(A)&#039;s decision to allow the assessee&#039;s appeal was dismissed. The reassessment was deemed unjustified as all necessary details were provided during the original assessment, and no new material was introduced during the reassessment process. The decision was in line with the principles laid down by the Hon&#039;ble Supreme Court, and the application of the assessee under Rule 27 of the I.T. Rules was allowed.</description>
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