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    <title>2021 (4) TMI 543 - ITAT ALLAHABAD</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal for statistical purposes, directing the AO to conduct fresh adjudications on the issues of depreciation write-back, relief under Section 145A, and valuation of closing stock. The Tribunal emphasized the importance of proper verification and compliance with natural justice principles, instructing the AO to provide adequate opportunities for the assessee to present evidence and adjudicate the issues on their merits.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal for statistical purposes, directing the AO to conduct fresh adjudications on the issues of depreciation write-back, relief under Section 145A, and valuation of closing stock. The Tribunal emphasized the importance of proper verification and compliance with natural justice principles, instructing the AO to provide adequate opportunities for the assessee to present evidence and adjudicate the issues on their merits.</description>
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