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    <title>2022 (11) TMI 908 - ITAT DELHI</title>
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    <description>The Tribunal set aside the impugned order and remanded the case to the Assessing Officer for a fresh decision, emphasizing the need for a thorough examination of the Partnership Deed and Supplementary Deed submitted by the assessee. The AO&#039;s re-opening of the assessment was deemed to require further scrutiny, and the assessee was granted the opportunity to present their case adequately. The appeal of the assessee was allowed for statistical purposes.</description>
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      <description>The Tribunal set aside the impugned order and remanded the case to the Assessing Officer for a fresh decision, emphasizing the need for a thorough examination of the Partnership Deed and Supplementary Deed submitted by the assessee. The AO&#039;s re-opening of the assessment was deemed to require further scrutiny, and the assessee was granted the opportunity to present their case adequately. The appeal of the assessee was allowed for statistical purposes.</description>
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