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    <title>2013 (9) TMI 1264 - KARNATAKA HIGH COURT</title>
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    <description>The High Court set aside the order of the Income Tax Appellate Tribunal and remanded the matter for fresh decision on all issues except the validity/re-opening of assessment under Section 148 of the Income Tax Act, 1961 for the Assessment Year 1996-97. All contentions of the parties on all other issues were kept open for further consideration by the Tribunal, allowing for a comprehensive review and the opportunity for both parties to present their arguments in accordance with the law.</description>
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      <description>The High Court set aside the order of the Income Tax Appellate Tribunal and remanded the matter for fresh decision on all issues except the validity/re-opening of assessment under Section 148 of the Income Tax Act, 1961 for the Assessment Year 1996-97. All contentions of the parties on all other issues were kept open for further consideration by the Tribunal, allowing for a comprehensive review and the opportunity for both parties to present their arguments in accordance with the law.</description>
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