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    <title>2000 (9) TMI 997 - ITAT KOLKATA</title>
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    <description>The Tribunal partly allowed the appeal by deleting various additions made by the Assessing Officer due to lack of justification and violation of natural justice. The Tribunal remitted certain matters back to the AO for fresh consideration, emphasizing the need to provide the assessee with reasonable opportunities to explain entries and consider evidence properly. Additionally, the Tribunal directed the AO to allow relief under section 80L of the Act, highlighting that all provisions of the Act apply to block assessments.</description>
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      <title>2000 (9) TMI 997 - ITAT KOLKATA</title>
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      <description>The Tribunal partly allowed the appeal by deleting various additions made by the Assessing Officer due to lack of justification and violation of natural justice. The Tribunal remitted certain matters back to the AO for fresh consideration, emphasizing the need to provide the assessee with reasonable opportunities to explain entries and consider evidence properly. Additionally, the Tribunal directed the AO to allow relief under section 80L of the Act, highlighting that all provisions of the Act apply to block assessments.</description>
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