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    <title>2025 (7) TMI 1356 - ITAT DELHI</title>
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    <description>In an appeal arising from assessment proceedings under section 144 read with section 147 of the Income-tax Act, 1961, the Tribunal saw no basis to interfere with the CIT(A)/NFAC&#039;s remand directions because the lower appellate authority had already restored the matter to the Assessing Officer and the assessee remained absent before the Tribunal. The remand directions were left undisturbed and interference was declined.</description>
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      <description>In an appeal arising from assessment proceedings under section 144 read with section 147 of the Income-tax Act, 1961, the Tribunal saw no basis to interfere with the CIT(A)/NFAC&#039;s remand directions because the lower appellate authority had already restored the matter to the Assessing Officer and the assessee remained absent before the Tribunal. The remand directions were left undisturbed and interference was declined.</description>
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