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    <title>2025 (5) TMI 1171 - ITAT PUNE</title>
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    <description>ITAT PUNE allowed appeals for statistical purposes and restored both orders to CIT(A). The case involved procedural irregularities where CPC continued processing under section 143(1) despite scrutiny notice under section 143(2) being issued. CIT(A) dismissed one appeal in limine despite valid reasons for 827-day delay and passed a cryptic order in another appeal against section 143(3) assessment. ITAT directed CIT(A) to re-adjudicate both appeals on merits with proper hearing opportunity.</description>
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      <link>https://www.taxtmi.com/caselaws?id=770899</link>
      <description>ITAT PUNE allowed appeals for statistical purposes and restored both orders to CIT(A). The case involved procedural irregularities where CPC continued processing under section 143(1) despite scrutiny notice under section 143(2) being issued. CIT(A) dismissed one appeal in limine despite valid reasons for 827-day delay and passed a cryptic order in another appeal against section 143(3) assessment. ITAT directed CIT(A) to re-adjudicate both appeals on merits with proper hearing opportunity.</description>
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