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    <title>1992 (1) TMI 143 -  ITAT BANGALORE</title>
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    <description>The Appellate Tribunal set aside the assessment and remanded the matter to the Assessing Officer for thorough verification due to unresolved issues related to notice issuance, service, and compliance. The decision emphasized procedural compliance, proper documentation, and adherence to legal requirements in conducting assessments, highlighting the significance of due process and fairness in tax assessments. The reassessment process aimed to ensure a comprehensive review of all relevant facts and grant the assessee an opportunity to present its case effectively.</description>
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