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    <title>1991 (5) TMI 118 - ITAT DELHI-D</title>
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    <description>The Tribunal found that the Assessing Officer violated the principles of natural justice by not providing the assessee with an opportunity to be heard regarding additions to income from M/s. Century Plastics. The Tribunal held that this procedural irregularity rendered the assessments illegal and directed the AO to reassess the income following the prescribed procedure under the Income-tax Act. The Tribunal set aside the assessment orders related to the additions made without affording the assessee an opportunity to be heard.</description>
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      <title>1991 (5) TMI 118 - ITAT DELHI-D</title>
      <link>https://www.taxtmi.com/caselaws?id=64472</link>
      <description>The Tribunal found that the Assessing Officer violated the principles of natural justice by not providing the assessee with an opportunity to be heard regarding additions to income from M/s. Century Plastics. The Tribunal held that this procedural irregularity rendered the assessments illegal and directed the AO to reassess the income following the prescribed procedure under the Income-tax Act. The Tribunal set aside the assessment orders related to the additions made without affording the assessee an opportunity to be heard.</description>
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      <pubDate>Tue, 07 May 1991 00:00:00 +0530</pubDate>
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