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    <title>2023 (2) TMI 500 - ITAT SURAT</title>
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    <description>The Tribunal allowed the appeals for statistical purposes, directing the CIT(A) to issue a defect memo to the assessee to correct the PAN in Form No. 35 and then adjudicate the appeals on their merits. The Tribunal emphasized that defects in the form are curable and should not result in outright dismissal of the appeals. The order was pronounced on 30/11/2022, with directions to place a copy of the order in all appeal folders.</description>
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      <description>The Tribunal allowed the appeals for statistical purposes, directing the CIT(A) to issue a defect memo to the assessee to correct the PAN in Form No. 35 and then adjudicate the appeals on their merits. The Tribunal emphasized that defects in the form are curable and should not result in outright dismissal of the appeals. The order was pronounced on 30/11/2022, with directions to place a copy of the order in all appeal folders.</description>
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