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    <title>2022 (5) TMI 219 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, setting aside the order of the National Faceless Appeal Centre. It directed a fresh assessment to be conducted, emphasizing the importance of providing the assessee with a fair opportunity to rebut the evidence and ensuring compliance with principles of natural justice. The Tribunal highlighted discrepancies in the ownership of the bank account and the need for proper inquiry before confirming additions to income. The matter was remanded for a thorough investigation, underscoring the significance of allowing the assessee to contest the evidence against him.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, setting aside the order of the National Faceless Appeal Centre. It directed a fresh assessment to be conducted, emphasizing the importance of providing the assessee with a fair opportunity to rebut the evidence and ensuring compliance with principles of natural justice. The Tribunal highlighted discrepancies in the ownership of the bank account and the need for proper inquiry before confirming additions to income. The matter was remanded for a thorough investigation, underscoring the significance of allowing the assessee to contest the evidence against him.</description>
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