2024 (3) TMI 576

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..... denied - denial of an opportunity to cross examine the entry providers - HC held that [ 2023 (2) TMI 1277 - ORISSA HIGH COURT] ITAT was justified in accepting the plea of the Assessee that the failure to adhere the principles of natural justice went to the root of the matter. Also, the CBDT circular that permitted to the Assessee to file revised returns if he omitted to make a claim was also not n .....

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