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    <title>2020 (12) TMI 1140 - ITAT DELHI</title>
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    <description>The appeal was filed challenging the validity of orders passed by the Assessing Officer and Commissioner Income Tax Appeals under Section 147/148 of the Income Tax Act for the year 2011-12. The Tribunal found that the assessment was conducted without serving statutory notices, violating natural justice. Consequently, the matter was remanded back to the Assessing Officer for a fresh decision, emphasizing the importance of due process and the right to be heard. The Tribunal directed the assessee to comply with notices and allowed the appeal for statistical purposes, highlighting the significance of procedural requirements and principles of natural justice in assessment proceedings.</description>
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      <description>The appeal was filed challenging the validity of orders passed by the Assessing Officer and Commissioner Income Tax Appeals under Section 147/148 of the Income Tax Act for the year 2011-12. The Tribunal found that the assessment was conducted without serving statutory notices, violating natural justice. Consequently, the matter was remanded back to the Assessing Officer for a fresh decision, emphasizing the importance of due process and the right to be heard. The Tribunal directed the assessee to comply with notices and allowed the appeal for statistical purposes, highlighting the significance of procedural requirements and principles of natural justice in assessment proceedings.</description>
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