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    <title>2023 (3) TMI 979 - ITAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, remanding the matter to the Assessing Officer for a fresh assessment. The Tribunal directed the AO to consider the comparative sale deeds provided by the assessee and, if necessary, refer the matter to the Valuation Officer as required under section 50C(2) of the Income Tax Act. The decision did not comment on the merits of the additions made by the AO and CIT(A).</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, remanding the matter to the Assessing Officer for a fresh assessment. The Tribunal directed the AO to consider the comparative sale deeds provided by the assessee and, if necessary, refer the matter to the Valuation Officer as required under section 50C(2) of the Income Tax Act. The decision did not comment on the merits of the additions made by the AO and CIT(A).</description>
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