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    <title>2022 (6) TMI 789 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeal, setting aside the Commissioner of Income Tax (Appeals) order and remitting the matter back to the Assessing Officer to consider the objections raised by the assessee for reopening the assessment and pass a speaking order. The Tribunal emphasized the necessity for the Assessing Officer to address the objections raised by the assessee before proceeding with reassessment, following the Supreme Court&#039;s directive in GKN Driveshafts case.</description>
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