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2014 (3) TMI 471 - HC - Income TaxValidity of assessment order of the Tribunal – Held that:- The order of the Tribunal is cryptic - The Tribunal has not considered the case independently on merits, as against the order passed by the Assessing Officer - The Tribunal whether or not it agreed with the reasons of the Assessing Officer, ought to have recorded its reasons and considered the matter independently in the light of relevant provisions of the Income Tax Act, 1961 – thus, the matter is remitted back to the Tribunal – Decided in favour of Assessee.
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