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    <title>1997 (9) TMI 164 - ITAT NAGPUR</title>
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    <description>The Tribunal concluded that the Department&#039;s expert opinions lacked detailed reasoning and were insufficient to establish the genuineness of the seized documents. The assessee&#039;s experts provided convincing reasons for their conclusions. The Tribunal upheld the CIT(Appeals)&#039;s decision to delete the additions, rejecting the Department&#039;s application under Rule 29. The Tribunal dismissed the departmental appeal and disposed of the applications without further cross-examination of the assessee&#039;s experts due to the significant lapse of time.</description>
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    <pubDate>Tue, 23 Sep 1997 00:00:00 +0530</pubDate>
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      <title>1997 (9) TMI 164 - ITAT NAGPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=70775</link>
      <description>The Tribunal concluded that the Department&#039;s expert opinions lacked detailed reasoning and were insufficient to establish the genuineness of the seized documents. The assessee&#039;s experts provided convincing reasons for their conclusions. The Tribunal upheld the CIT(Appeals)&#039;s decision to delete the additions, rejecting the Department&#039;s application under Rule 29. The Tribunal dismissed the departmental appeal and disposed of the applications without further cross-examination of the assessee&#039;s experts due to the significant lapse of time.</description>
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      <pubDate>Tue, 23 Sep 1997 00:00:00 +0530</pubDate>
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