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    <title>2003 (9) TMI 698 - ITAT NEW DELHI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions to delete additions made by the Assessing Officer for undisclosed purchases and closing stock, emphasizing adherence to proper procedures, fair opportunity for the assessee to respond, and principles of natural justice. The department&#039;s appeal was dismissed, and the assessee&#039;s cross objections were deemed unnecessary due to favorable rulings on the main issues.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions to delete additions made by the Assessing Officer for undisclosed purchases and closing stock, emphasizing adherence to proper procedures, fair opportunity for the assessee to respond, and principles of natural justice. The department&#039;s appeal was dismissed, and the assessee&#039;s cross objections were deemed unnecessary due to favorable rulings on the main issues.</description>
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