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    <title>1992 (12) TMI 82 - ITAT JAIPUR</title>
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    <description>The Tribunal concluded that the evidence relied upon by the Revenue was not credible, as it lacked authenticity and reliability. The Tribunal found that the principles of natural justice were violated, as the assessee was not provided with the documents used against them or given the opportunity to cross-examine relevant individuals. Consequently, the Tribunal directed the deletion of all additions made by the lower authorities to the assessee&#039;s income for the three years in question, allowing all three appeals.</description>
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      <description>The Tribunal concluded that the evidence relied upon by the Revenue was not credible, as it lacked authenticity and reliability. The Tribunal found that the principles of natural justice were violated, as the assessee was not provided with the documents used against them or given the opportunity to cross-examine relevant individuals. Consequently, the Tribunal directed the deletion of all additions made by the lower authorities to the assessee&#039;s income for the three years in question, allowing all three appeals.</description>
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