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    <title>2021 (7) TMI 1246 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, directing a fresh examination by the CIT(A) due to the improper addressing of specific grounds regarding the legality of the notice issued under Section 148. The Tribunal set aside the order and instructed the CIT(A) to obtain a Remand Report from the AO regarding the issuance and recording of reasons for the notice under Section 148 by the AO at Delhi. All other grounds of the appeal were also set aside for a fresh decision by the CIT(A).</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, directing a fresh examination by the CIT(A) due to the improper addressing of specific grounds regarding the legality of the notice issued under Section 148. The Tribunal set aside the order and instructed the CIT(A) to obtain a Remand Report from the AO regarding the issuance and recording of reasons for the notice under Section 148 by the AO at Delhi. All other grounds of the appeal were also set aside for a fresh decision by the CIT(A).</description>
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