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    <title>2021 (5) TMI 797 - ITAT SURAT</title>
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    <description>The ITAT Surat allowed the appeal for statistical purposes, remanding the case back to the CIT (A) to decide on all grounds of appeal on merit in compliance with the law. The ITAT found the CIT (A)&#039;s order did not meet legal requirements under section 250(6) of the Income Tax Act, emphasizing the appellant&#039;s duty to attend hearings and provide evidence. The decision aimed to ensure a proper consideration of all grounds on merit, highlighting the importance of compliance with legal procedures.</description>
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      <description>The ITAT Surat allowed the appeal for statistical purposes, remanding the case back to the CIT (A) to decide on all grounds of appeal on merit in compliance with the law. The ITAT found the CIT (A)&#039;s order did not meet legal requirements under section 250(6) of the Income Tax Act, emphasizing the appellant&#039;s duty to attend hearings and provide evidence. The decision aimed to ensure a proper consideration of all grounds on merit, highlighting the importance of compliance with legal procedures.</description>
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