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    <title>2022 (9) TMI 463 - ITAT AMRITSAR</title>
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    <description>The tribunal set aside the Commissioner of Income Tax (Appeals) order and remanded the matter for further adjudication, emphasizing the need for proper verification and providing the assessee with an opportunity to be heard. The decision highlighted the importance of due process and proper verification in income tax assessments, stressing the necessity of substantiating claims with evidence and ensuring a fair opportunity for the assessee to present their case.</description>
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      <description>The tribunal set aside the Commissioner of Income Tax (Appeals) order and remanded the matter for further adjudication, emphasizing the need for proper verification and providing the assessee with an opportunity to be heard. The decision highlighted the importance of due process and proper verification in income tax assessments, stressing the necessity of substantiating claims with evidence and ensuring a fair opportunity for the assessee to present their case.</description>
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