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    <title>2022 (6) TMI 788 - ITAT CHENNAI</title>
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    <description>The Tribunal in Chennai allowed the appeals filed by the assessee regarding the delay in filing appeals for assessment years 2010-11 and 2013-14, reopening of assessment under section 147, and disallowance of expenses claimed for both years. The Tribunal condoned the delay in filing appeals, dismissed the reopening of assessment ground, and allowed the expenses claimed after considering detailed submissions and evidence provided by the assessee. Consequently, the revision order for the assessment year 2013-14 was quashed, and both appeals were allowed in favor of the assessee.</description>
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      <title>2022 (6) TMI 788 - ITAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=423947</link>
      <description>The Tribunal in Chennai allowed the appeals filed by the assessee regarding the delay in filing appeals for assessment years 2010-11 and 2013-14, reopening of assessment under section 147, and disallowance of expenses claimed for both years. The Tribunal condoned the delay in filing appeals, dismissed the reopening of assessment ground, and allowed the expenses claimed after considering detailed submissions and evidence provided by the assessee. Consequently, the revision order for the assessment year 2013-14 was quashed, and both appeals were allowed in favor of the assessee.</description>
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      <pubDate>Wed, 08 Jun 2022 00:00:00 +0530</pubDate>
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