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    <title>2022 (2) TMI 431 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, setting aside the Ld. CIT(A)&#039;s order on the additions under section 68 of the Act and agricultural income. The matter was remanded to the A.O. for re-examination, with instructions to consider additional evidence provided by the assessee and ensure a fair assessment process. The A.O. was directed to afford the assessee a fair opportunity to present their case before making a decision in accordance with the law.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, setting aside the Ld. CIT(A)&#039;s order on the additions under section 68 of the Act and agricultural income. The matter was remanded to the A.O. for re-examination, with instructions to consider additional evidence provided by the assessee and ensure a fair assessment process. The A.O. was directed to afford the assessee a fair opportunity to present their case before making a decision in accordance with the law.</description>
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