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    <title>2020 (4) TMI 460 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeals of the assessee for statistical purposes, emphasizing the significance of addressing the jurisdictional issue under Section 153A without incriminating material. The decision underscored the importance of adhering to due process and principles of natural justice in tax assessments. By remanding the issues back to the CIT(Appeals) for proper consideration, the Tribunal upheld fairness and procedural correctness in tax matters, providing relief to the assessee in the case.</description>
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