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    <title>1998 (6) TMI 120 - ITAT JAIPUR</title>
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    <description>The Tribunal found that the survey conducted by an unauthorized Inspector was illegal, rendering the additions based on the survey report invalid. Consequently, the Tribunal ruled in favor of the appellants, deleting the additions on stock valuation. The appeals of the assessee were allowed, and the cross-appeals by the Department were dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=68191</link>
      <description>The Tribunal found that the survey conducted by an unauthorized Inspector was illegal, rendering the additions based on the survey report invalid. Consequently, the Tribunal ruled in favor of the appellants, deleting the additions on stock valuation. The appeals of the assessee were allowed, and the cross-appeals by the Department were dismissed.</description>
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