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    <title>2020 (3) TMI 1019 - ITAT KOLKATA</title>
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    <description>Substantive grounds on exemption and taxability of receipts were said to have been pressed before the first appellate authority, but not properly adjudicated. The Tribunal accepted that these vital issues had not been disposed of on merits and that the Revenue raised no objection to reconsideration. It therefore set aside the first appellate orders on those issues and remanded the matter to the Assessing Officer for fresh examination on merits after giving the assessee adequate opportunity of being heard.</description>
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      <description>Substantive grounds on exemption and taxability of receipts were said to have been pressed before the first appellate authority, but not properly adjudicated. The Tribunal accepted that these vital issues had not been disposed of on merits and that the Revenue raised no objection to reconsideration. It therefore set aside the first appellate orders on those issues and remanded the matter to the Assessing Officer for fresh examination on merits after giving the assessee adequate opportunity of being heard.</description>
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