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    <title>2013 (3) TMI 197 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the re-opening of assessments for the assessment years 2002-03 and 2005-06 due to discrepancies in rent income declared by the assessee, directing a fresh examination of the ALV estimation. The challenge to the re-opening by the assessee was dismissed, and the delay in filing the cross objection was condoned. The Revenue&#039;s appeals were allowed for statistical purposes.</description>
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      <description>The Tribunal upheld the re-opening of assessments for the assessment years 2002-03 and 2005-06 due to discrepancies in rent income declared by the assessee, directing a fresh examination of the ALV estimation. The challenge to the re-opening by the assessee was dismissed, and the delay in filing the cross objection was condoned. The Revenue&#039;s appeals were allowed for statistical purposes.</description>
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