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    <title>2020 (10) TMI 139 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the appeals filed by the assessee for all the assessment years solely for statistical purposes. The decision emphasized the importance of justifying cases with necessary evidence before authorities and stressed the need for fair hearings in tax proceedings. The Tribunal set aside the Commissioner of Income Tax (Appeals) orders and remanded the appeals back to the Commissioner to provide the assessee with another opportunity to present necessary evidence and decide the issues on merits.</description>
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      <description>The Tribunal allowed the appeals filed by the assessee for all the assessment years solely for statistical purposes. The decision emphasized the importance of justifying cases with necessary evidence before authorities and stressed the need for fair hearings in tax proceedings. The Tribunal set aside the Commissioner of Income Tax (Appeals) orders and remanded the appeals back to the Commissioner to provide the assessee with another opportunity to present necessary evidence and decide the issues on merits.</description>
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