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    <title>2022 (1) TMI 232 - ITAT DELHI</title>
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    <description>The Tribunal found that the ld. CIT(A)&#039;s decision on the admissibility of the appeal under section 249(4)(b) was incorrect as the appellant had filed the original return of income and paid the admitted tax. The matter was remanded for a fresh decision on merits, allowing the appellant a fair opportunity to present their case.</description>
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      <description>The Tribunal found that the ld. CIT(A)&#039;s decision on the admissibility of the appeal under section 249(4)(b) was incorrect as the appellant had filed the original return of income and paid the admitted tax. The matter was remanded for a fresh decision on merits, allowing the appellant a fair opportunity to present their case.</description>
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