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    <title>2024 (8) TMI 546 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order by CIT(A) and remitting the case for fresh adjudication on merit. It emphasized the need for procedural fairness and the assessee&#039;s right to present its case, ensuring all grounds are considered beyond the rectification scope. The Tribunal instructed CIT(A) to observe natural justice principles, thereby upholding the assessee&#039;s right to a fair hearing. The decision underscores the importance of addressing all issues in the appeal process, reinforcing the necessity for diligent participation and cooperation from all parties involved.</description>
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