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    <title>2014 (10) TMI 1032 - ITAT CHANDIGARH</title>
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    <description>The Appellate Tribunal ITAT Chandigarh allowed the appeal of the assessee against the order of the Ld CIT(A), Patiala, dated 27.9.2013. The Tribunal set aside the Ld. CIT(A)&#039;s order, directing a restoration of the matter for adjudication on merits. It emphasized the importance of due process and substantive adjudication, instructing the assessee to cooperate in the appeal proceedings. The decision aimed to uphold transparency and procedural regularity in tax matters, ensuring fairness and justice in the judicial process.</description>
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