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    <title>2020 (6) TMI 707 - ITAT DELHI</title>
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    <description>The Appellate Tribunal ITAT Delhi allowed the assessee&#039;s appeal against the CIT(A)&#039;s order for the assessment year 2009-10. The Tribunal held that the Assessing Officer misinterpreted directions and erred in reopening the assessment under section 147 of the Income Tax Act. The assessment order was quashed, addressing concerns over double taxation, and the appeal was allowed without delving into the case&#039;s merits.</description>
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      <description>The Appellate Tribunal ITAT Delhi allowed the assessee&#039;s appeal against the CIT(A)&#039;s order for the assessment year 2009-10. The Tribunal held that the Assessing Officer misinterpreted directions and erred in reopening the assessment under section 147 of the Income Tax Act. The assessment order was quashed, addressing concerns over double taxation, and the appeal was allowed without delving into the case&#039;s merits.</description>
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