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    <title>2023 (4) TMI 294 - ITAT LUCKNOW</title>
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    <description>The Appellate Tribunal allowed the appeal for statistical purposes, restoring the case to the Assessing Officer for a fresh decision. The Tribunal emphasized the need for cooperation from the assessee and granted an opportunity for presenting evidence regarding the deductibility of the disputed amount under section 57 of the Income Tax Act. The decision was made in response to the reckless conduct of the assessee, who failed to adequately respond during previous proceedings.</description>
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      <description>The Appellate Tribunal allowed the appeal for statistical purposes, restoring the case to the Assessing Officer for a fresh decision. The Tribunal emphasized the need for cooperation from the assessee and granted an opportunity for presenting evidence regarding the deductibility of the disputed amount under section 57 of the Income Tax Act. The decision was made in response to the reckless conduct of the assessee, who failed to adequately respond during previous proceedings.</description>
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