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    <title>2014 (5) TMI 989 - ITAT DELHI</title>
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    <description>The Tribunal set aside the order passed by the CIT(A) for the assessment year 2003-04, emphasizing the importance of properly admitting and considering additional evidence in tax assessments. The Tribunal directed the assessing officer to reconsider the issue in light of the evidence provided by the appellant, highlighting the violation of natural justice and the need for thorough verifications. The appeal was allowed for statistical purposes, stressing the significance of following due process and principles of natural justice in tax assessments, particularly in cases involving the discharge of onus under section 68 of the IT Act.</description>
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      <title>2014 (5) TMI 989 - ITAT DELHI</title>
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      <description>The Tribunal set aside the order passed by the CIT(A) for the assessment year 2003-04, emphasizing the importance of properly admitting and considering additional evidence in tax assessments. The Tribunal directed the assessing officer to reconsider the issue in light of the evidence provided by the appellant, highlighting the violation of natural justice and the need for thorough verifications. The appeal was allowed for statistical purposes, stressing the significance of following due process and principles of natural justice in tax assessments, particularly in cases involving the discharge of onus under section 68 of the IT Act.</description>
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