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    <title>1984 (7) TMI 125 - ITAT CALCUTTA-C</title>
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    <description>The Tribunal upheld the AAC&#039;s decision to set aside the assessment due to discrepancies in assessing capital gains from the sale of two flats. The ITO was directed to recompute the total income following the correct procedure. The Tribunal disagreed with the CIT (A) and held that the ITO should have reconsidered points from the remaining grounds of appeal not addressed by the AAC. The Tribunal emphasized that all grounds raised by the assessee should be re-examined, leading to the appeal being allowed for a comprehensive reconsideration of all issues.</description>
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      <title>1984 (7) TMI 125 - ITAT CALCUTTA-C</title>
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      <description>The Tribunal upheld the AAC&#039;s decision to set aside the assessment due to discrepancies in assessing capital gains from the sale of two flats. The ITO was directed to recompute the total income following the correct procedure. The Tribunal disagreed with the CIT (A) and held that the ITO should have reconsidered points from the remaining grounds of appeal not addressed by the AAC. The Tribunal emphasized that all grounds raised by the assessee should be re-examined, leading to the appeal being allowed for a comprehensive reconsideration of all issues.</description>
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      <pubDate>Thu, 19 Jul 1984 00:00:00 +0530</pubDate>
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