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    <title>2019 (2) TMI 2073 - ITAT KOLKATA</title>
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    <description>The Tribunal found a violation of natural justice as the LLP, the successor-in-interest, was not given an opportunity to be heard before the order under Section 263 of the Income-tax Act, 1961 was passed. The order dated March 28, 2013, was deemed bad in law due to the lack of proper notice and hearing. Consequently, the appeal of the assessee was allowed, and the impugned order under Section 263 was set aside.</description>
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      <description>The Tribunal found a violation of natural justice as the LLP, the successor-in-interest, was not given an opportunity to be heard before the order under Section 263 of the Income-tax Act, 1961 was passed. The order dated March 28, 2013, was deemed bad in law due to the lack of proper notice and hearing. Consequently, the appeal of the assessee was allowed, and the impugned order under Section 263 was set aside.</description>
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