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    <title>2020 (9) TMI 489 - ITAT BANGALORE</title>
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    <description>The appellate tribunal allowed the appeal for statistical purposes, remanding the case to the Commissioner of Income Tax (Appeals) for further consideration based on the grounds raised by the appellant regarding the intimation under sections 154 and 200A of the Income Tax Act for the assessment years 2011-12 and 2012-13. The tribunal held that the appellant had the legal right to challenge the intimation under section 154, and the case was sent back for a review on merits.</description>
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      <title>2020 (9) TMI 489 - ITAT BANGALORE</title>
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      <description>The appellate tribunal allowed the appeal for statistical purposes, remanding the case to the Commissioner of Income Tax (Appeals) for further consideration based on the grounds raised by the appellant regarding the intimation under sections 154 and 200A of the Income Tax Act for the assessment years 2011-12 and 2012-13. The tribunal held that the appellant had the legal right to challenge the intimation under section 154, and the case was sent back for a review on merits.</description>
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