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    <title>1986 (11) TMI 140 - ITAT JAIPUR</title>
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    <description>The Tribunal allowed both appeals and quashed the assessments made by the ITO. The assessments were deemed invalid due to the double assessment of income in the hands of the assessee and the failure to consider the assessee&#039;s status as an HUF. The Tribunal highlighted that the remaining incomes assessed in the individual capacity were nominal and did not justify tax liability. The Tribunal also did not address the alternative contention of the assessee regarding reductions in the additions.</description>
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    <pubDate>Mon, 03 Nov 1986 00:00:00 +0530</pubDate>
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      <title>1986 (11) TMI 140 - ITAT JAIPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=67957</link>
      <description>The Tribunal allowed both appeals and quashed the assessments made by the ITO. The assessments were deemed invalid due to the double assessment of income in the hands of the assessee and the failure to consider the assessee&#039;s status as an HUF. The Tribunal highlighted that the remaining incomes assessed in the individual capacity were nominal and did not justify tax liability. The Tribunal also did not address the alternative contention of the assessee regarding reductions in the additions.</description>
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      <pubDate>Mon, 03 Nov 1986 00:00:00 +0530</pubDate>
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