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    <title>2022 (7) TMI 473 - ITAT MUMBAI</title>
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    <description>The Appellate Tribunal allowed the appeal of the assessee for statistical purposes, setting aside the order of the Commissioner of Income Tax (Appeals) and remanding the issue back to the Assessing Officer for a fresh assessment. The Tribunal emphasized the importance of providing a reasonable opportunity for the assessee to present its case and directed the AO to frame the assessment de novo after hearing the assessee in accordance with the law. The assessee was instructed to be diligent during the assessment proceedings.</description>
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      <description>The Appellate Tribunal allowed the appeal of the assessee for statistical purposes, setting aside the order of the Commissioner of Income Tax (Appeals) and remanding the issue back to the Assessing Officer for a fresh assessment. The Tribunal emphasized the importance of providing a reasonable opportunity for the assessee to present its case and directed the AO to frame the assessment de novo after hearing the assessee in accordance with the law. The assessee was instructed to be diligent during the assessment proceedings.</description>
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