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    <title>2022 (1) TMI 93 - ITAT MUMBAI</title>
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    <description>The ITAT allowed the appeal filed by the assessee, highlighting errors in the directions given by the CIT (A) post the assessment order under section 143(3) and the appellant&#039;s compliance with the provisions of Section 11(2)(C) of the Income Tax Act. The CIT (A) erred in passing directions after the assessment order, leading to the appeal being deemed infructuous. The directions regarding filing of Form 10 &amp;amp; 10B were considered unwarranted and were deleted.</description>
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      <description>The ITAT allowed the appeal filed by the assessee, highlighting errors in the directions given by the CIT (A) post the assessment order under section 143(3) and the appellant&#039;s compliance with the provisions of Section 11(2)(C) of the Income Tax Act. The CIT (A) erred in passing directions after the assessment order, leading to the appeal being deemed infructuous. The directions regarding filing of Form 10 &amp;amp; 10B were considered unwarranted and were deleted.</description>
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