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    <title>1997 (4) TMI 136 - ITAT PATNA</title>
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    <description>The case involved issues regarding the addition of Rs. 78,000 to the assessee&#039;s income, the validity of an affidavit filed by the assessee&#039;s wife, whether the case should be remanded to the Assessing Officer, and adverse remarks against departmental representatives and the Assessing Officer. The majority opinion concluded that the addition of Rs. 78,000 should not be confirmed, and the matter should be remanded to the Assessing Officer with specific directions. The adverse remarks against the Departmental Representatives and the Assessing Officer were to be deleted.</description>
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    <pubDate>Fri, 25 Apr 1997 00:00:00 +0530</pubDate>
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      <title>1997 (4) TMI 136 - ITAT PATNA</title>
      <link>https://www.taxtmi.com/caselaws?id=71007</link>
      <description>The case involved issues regarding the addition of Rs. 78,000 to the assessee&#039;s income, the validity of an affidavit filed by the assessee&#039;s wife, whether the case should be remanded to the Assessing Officer, and adverse remarks against departmental representatives and the Assessing Officer. The majority opinion concluded that the addition of Rs. 78,000 should not be confirmed, and the matter should be remanded to the Assessing Officer with specific directions. The adverse remarks against the Departmental Representatives and the Assessing Officer were to be deleted.</description>
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      <pubDate>Fri, 25 Apr 1997 00:00:00 +0530</pubDate>
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