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    <title>1998 (10) TMI 95 - ITAT JAIPUR</title>
    <link>https://www.taxtmi.com/caselaws?id=68193</link>
    <description>The Tribunal held that the AO&#039;s order was illegal and void for violating natural justice by not providing the assessee with an opportunity before making income additions. Relying on legal precedents, the Tribunal declared the AO&#039;s order null and void, emphasizing the significance of natural justice. Additionally, the Tribunal ruled in favor of the assessee, deleting the addition of rental income from the minor son as it was deemed the son&#039;s income, not the assessee&#039;s. The Tribunal&#039;s decisions were based on factual findings and established legal principles, leading to the rejection of the Department&#039;s reference application.</description>
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    <pubDate>Mon, 26 Oct 1998 00:00:00 +0530</pubDate>
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      <title>1998 (10) TMI 95 - ITAT JAIPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=68193</link>
      <description>The Tribunal held that the AO&#039;s order was illegal and void for violating natural justice by not providing the assessee with an opportunity before making income additions. Relying on legal precedents, the Tribunal declared the AO&#039;s order null and void, emphasizing the significance of natural justice. Additionally, the Tribunal ruled in favor of the assessee, deleting the addition of rental income from the minor son as it was deemed the son&#039;s income, not the assessee&#039;s. The Tribunal&#039;s decisions were based on factual findings and established legal principles, leading to the rejection of the Department&#039;s reference application.</description>
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      <pubDate>Mon, 26 Oct 1998 00:00:00 +0530</pubDate>
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