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    <title>2014 (8) TMI 827 - ITAT ALLAHABAD</title>
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    <description>The ITAT allowed the assessee&#039;s appeals for the assessment years 2004-05 to 2007-08, ruling that the assessments under Section 153A of the IT Act were invalid due to the lack of incriminating material found during the search. Consequently, all additions made under Section 153A were deleted. The ITAT also directed the CIT(A) to reevaluate specific issues. Departmental appeals were dismissed.</description>
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      <description>The ITAT allowed the assessee&#039;s appeals for the assessment years 2004-05 to 2007-08, ruling that the assessments under Section 153A of the IT Act were invalid due to the lack of incriminating material found during the search. Consequently, all additions made under Section 153A were deleted. The ITAT also directed the CIT(A) to reevaluate specific issues. Departmental appeals were dismissed.</description>
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