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    <title>2021 (10) TMI 672 - ITAT RAIPUR</title>
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    <description>The Tribunal allowed the appeal filed by the Assessee, quashing the order passed under section 263 of the Income Tax Act for the assessment year 2016-17. The Tribunal found that the Assessee was not provided with a proper opportunity to be heard before the order was passed, violating principles of natural justice. Citing previous cases and emphasizing the importance of fair hearings, the Tribunal held that the hasty manner in which the order was passed without considering the Assessee&#039;s adjournment request was against natural justice. The impugned order was quashed, highlighting the significance of upholding fairness in legal proceedings.</description>
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      <title>2021 (10) TMI 672 - ITAT RAIPUR</title>
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      <description>The Tribunal allowed the appeal filed by the Assessee, quashing the order passed under section 263 of the Income Tax Act for the assessment year 2016-17. The Tribunal found that the Assessee was not provided with a proper opportunity to be heard before the order was passed, violating principles of natural justice. Citing previous cases and emphasizing the importance of fair hearings, the Tribunal held that the hasty manner in which the order was passed without considering the Assessee&#039;s adjournment request was against natural justice. The impugned order was quashed, highlighting the significance of upholding fairness in legal proceedings.</description>
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