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    <title>2024 (5) TMI 1099 - ITAT MUMBAI</title>
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    <description>ITAT Mumbai allowed AO&#039;s appeal against CIT(A)&#039;s order, finding it was a &quot;copy-paste&quot; order passed without independent application of mind. The CIT(A) had decided different grounds than those raised by assessee, referenced wrong assessment orders, stated irrelevant facts, and reproduced incorrect grounds of appeal. ITAT held the appellate order was devoid of merit, unsustainable and perverse, directing CIT(A) to reconsider the case on merits after proper hearing.</description>
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      <description>ITAT Mumbai allowed AO&#039;s appeal against CIT(A)&#039;s order, finding it was a &quot;copy-paste&quot; order passed without independent application of mind. The CIT(A) had decided different grounds than those raised by assessee, referenced wrong assessment orders, stated irrelevant facts, and reproduced incorrect grounds of appeal. ITAT held the appellate order was devoid of merit, unsustainable and perverse, directing CIT(A) to reconsider the case on merits after proper hearing.</description>
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