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    <title>2025 (7) TMI 1837 - ITAT ALLAHABAD</title>
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    <description>The ITAT Allahabad set aside the CIT(A) order regarding penalty under section 270A and restored the matter to the Assessing Officer for fresh consideration. Since the quantum addition dispute was remanded for reconsideration, the penalty issue must also be decided afresh. The AO is directed to pass a de novo order in accordance with law after affording the assessee a reasonable opportunity to be heard.</description>
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      <description>The ITAT Allahabad set aside the CIT(A) order regarding penalty under section 270A and restored the matter to the Assessing Officer for fresh consideration. Since the quantum addition dispute was remanded for reconsideration, the penalty issue must also be decided afresh. The AO is directed to pass a de novo order in accordance with law after affording the assessee a reasonable opportunity to be heard.</description>
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