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2011 (2) TMI 949 - PUNJAB AND HARYANA HIGH COURTAppeal against remand order of ITAT - Disallowance of loss - Whether on the facts and in the circumstances of the case, the ITAT was correct in law in accepting the plea of the assessee and remanding the issue to the file of the Assessing Officer instead of remanding the matter to the CIT(A) whose order was challenged by the assessee? - held that:- The impugned order of the Tribunal merely requires further opportunity to be given to the assessee for the reasons extracted above. We are of the view that since reasons mentioned by the Tribunal for remand are plausible reasons, no interference is called for at this stage.
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