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    <title>2022 (5) TMI 167 - ITAT ALLAHABAD</title>
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    <description>The Tribunal partly allowed the appeals for statistical purposes, remanding the matter back to the CIT(A) for fresh adjudication on the merits of the additions made by the AO. The legal issues raised by the assessee were adjudicated and decided by the Tribunal, which held that the proceedings under Chapter XIV-B were validly initiated and completed within the statutory time limit. The Tribunal directed the CIT(A) to pass a reasoned and speaking order on the merits of the additions.</description>
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      <description>The Tribunal partly allowed the appeals for statistical purposes, remanding the matter back to the CIT(A) for fresh adjudication on the merits of the additions made by the AO. The legal issues raised by the assessee were adjudicated and decided by the Tribunal, which held that the proceedings under Chapter XIV-B were validly initiated and completed within the statutory time limit. The Tribunal directed the CIT(A) to pass a reasoned and speaking order on the merits of the additions.</description>
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