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    <title>1976 (9) TMI 62 - ITAT DELHI-B</title>
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    <description>The Tribunal allowed the objection regarding the validity of the assessment proceedings under section 148 to be raised by the assessee and remitted the matter to the Appellate Assistant Commissioner for further consideration. The Tribunal upheld the addition made by the Income Tax Officer as income from other sources based on insufficient evidence produced by the assessee.</description>
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      <description>The Tribunal allowed the objection regarding the validity of the assessment proceedings under section 148 to be raised by the assessee and remitted the matter to the Appellate Assistant Commissioner for further consideration. The Tribunal upheld the addition made by the Income Tax Officer as income from other sources based on insufficient evidence produced by the assessee.</description>
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