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    <title>2012 (11) TMI 1315 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, directing the AO to dispose of the preliminary objections and proceed with reassessment in accordance with law. The reassessment order was set aside, following the Supreme Court&#039;s guidelines. The CIT(A)&#039;s decision to annul the reassessment order was found to be incorrect, and the matter was remitted back to the AO for proper disposal of objections. Other grounds raised in the appeal were considered infructuous.</description>
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      <link>https://www.taxtmi.com/caselaws?id=300697</link>
      <description>The Tribunal allowed the appeal for statistical purposes, directing the AO to dispose of the preliminary objections and proceed with reassessment in accordance with law. The reassessment order was set aside, following the Supreme Court&#039;s guidelines. The CIT(A)&#039;s decision to annul the reassessment order was found to be incorrect, and the matter was remitted back to the AO for proper disposal of objections. Other grounds raised in the appeal were considered infructuous.</description>
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