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    <title>2019 (6) TMI 1601 - ITAT CHANDIGARH</title>
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    <description>The Tribunal acknowledged the error in dismissing grounds challenged by the assessee without adjudication in the consolidated order. The Tribunal recalled the order to address the legal issues concerning the validity of reopening assessments, which were mistakenly considered &quot;not pressed.&quot; The assessee&#039;s arguments and submissions were taken into account, leading to the allowance of Miscellaneous Applications for adjudication on the specified legal issues. The Tribunal clarified that the outcome on these legal issues would impact previous findings, either rendering them academic if successful for the assessee or maintaining their effect if decided against.</description>
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      <link>https://www.taxtmi.com/caselaws?id=294587</link>
      <description>The Tribunal acknowledged the error in dismissing grounds challenged by the assessee without adjudication in the consolidated order. The Tribunal recalled the order to address the legal issues concerning the validity of reopening assessments, which were mistakenly considered &quot;not pressed.&quot; The assessee&#039;s arguments and submissions were taken into account, leading to the allowance of Miscellaneous Applications for adjudication on the specified legal issues. The Tribunal clarified that the outcome on these legal issues would impact previous findings, either rendering them academic if successful for the assessee or maintaining their effect if decided against.</description>
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