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    <title>2012 (12) TMI 95 - ITAT DELHI</title>
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    <description>The Tribunal found that the bank accounts in question belonged to Mr. and Mrs. Bhushan, not NextWave India (P) Ltd. Consequently, the protective additions made by the tax authorities were deleted, and the appeals by NextWave India (P) Ltd. were allowed. The Tribunal set aside the appeals by NextWave India (AOP) for fresh assessment, directing the assessing officer to provide necessary information to the assessee, allow a fair hearing, and conduct the assessment in compliance with the law.</description>
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