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    <title>2012 (3) TMI 652 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the Miscellaneous Application filed by the assessee, recalling its previous order to address the specific ground related to the adoption of value as of 01.04.1981 for the assessment year 2006-07. The Tribunal acknowledged the oversight in not addressing Ground No.4 and decided to reconsider it in the interest of justice. The case was set for a merit hearing without requiring fresh notices, ultimately granting the assessee&#039;s request for a fresh consideration of the ground and appropriate directions.</description>
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      <description>The Tribunal allowed the Miscellaneous Application filed by the assessee, recalling its previous order to address the specific ground related to the adoption of value as of 01.04.1981 for the assessment year 2006-07. The Tribunal acknowledged the oversight in not addressing Ground No.4 and decided to reconsider it in the interest of justice. The case was set for a merit hearing without requiring fresh notices, ultimately granting the assessee&#039;s request for a fresh consideration of the ground and appropriate directions.</description>
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