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    <title>2005 (4) TMI 250 - ITAT AMRITSAR</title>
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    <description>The Tribunal set aside the CIT(A)&#039;s orders and remanded the case for fresh adjudication, emphasizing the necessity of a detailed and reasoned order addressing each appeal ground. All appeals by the assessee were allowed for statistical purposes, with the CIT(A) instructed to consider the pending High Court appeals on substantive assessments. The Tribunal highlighted the importance of providing specific reasons for agreeing or disagreeing with the assessee&#039;s arguments in a speaking order.</description>
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      <description>The Tribunal set aside the CIT(A)&#039;s orders and remanded the case for fresh adjudication, emphasizing the necessity of a detailed and reasoned order addressing each appeal ground. All appeals by the assessee were allowed for statistical purposes, with the CIT(A) instructed to consider the pending High Court appeals on substantive assessments. The Tribunal highlighted the importance of providing specific reasons for agreeing or disagreeing with the assessee&#039;s arguments in a speaking order.</description>
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