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    <title>2021 (2) TMI 1065 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the Ld. CIT(A)&#039;s order on various grounds, including the invalidity of reopening the case under section 148, lack of opportunity to furnish details before reassessment, addition made in the appellant&#039;s hands already offered by spouse, discrepancy in documents on the departmental website, inadequate opportunity given to the assessee, discrepancy in address for serving notices, payment of appeal fees, and the request to add, amend, or alter grounds of appeal. The Tribunal directed a fresh consideration with proper opportunities for both parties.</description>
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      <title>2021 (2) TMI 1065 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=404573</link>
      <description>The Tribunal allowed the appeal, setting aside the Ld. CIT(A)&#039;s order on various grounds, including the invalidity of reopening the case under section 148, lack of opportunity to furnish details before reassessment, addition made in the appellant&#039;s hands already offered by spouse, discrepancy in documents on the departmental website, inadequate opportunity given to the assessee, discrepancy in address for serving notices, payment of appeal fees, and the request to add, amend, or alter grounds of appeal. The Tribunal directed a fresh consideration with proper opportunities for both parties.</description>
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      <pubDate>Mon, 11 Jan 2021 00:00:00 +0530</pubDate>
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