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    <title>2022 (11) TMI 1296 - ITAT SURAT</title>
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    <description>The Tribunal allowed the appeal of the assessee, directing the AO to consider the actual sale consideration, the invalidity of the reference to the DVO, and the investment in NHAI Bonds under Section 54EC. The AO was also instructed to provide a proper opportunity of hearing to the assessee before passing the final order. The appeal was allowed in favor of the assessee.</description>
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      <title>2022 (11) TMI 1296 - ITAT SURAT</title>
      <link>https://www.taxtmi.com/caselaws?id=430872</link>
      <description>The Tribunal allowed the appeal of the assessee, directing the AO to consider the actual sale consideration, the invalidity of the reference to the DVO, and the investment in NHAI Bonds under Section 54EC. The AO was also instructed to provide a proper opportunity of hearing to the assessee before passing the final order. The appeal was allowed in favor of the assessee.</description>
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