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    <title>2014 (10) TMI 216 - ITAT DELHI</title>
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    <description>The Tribunal set aside the case to the Assessing Officer for re-examination in line with the Delhi High Court&#039;s ruling in SSP Aviation Ltd. The AO was directed to verify the relevance and accounting of seized documents and reassess the additions accordingly. The appeals and cross objections were allowed for statistical purposes, with instructions for a fresh assessment where valid proceedings under Section 153C could proceed.</description>
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      <description>The Tribunal set aside the case to the Assessing Officer for re-examination in line with the Delhi High Court&#039;s ruling in SSP Aviation Ltd. The AO was directed to verify the relevance and accounting of seized documents and reassess the additions accordingly. The appeals and cross objections were allowed for statistical purposes, with instructions for a fresh assessment where valid proceedings under Section 153C could proceed.</description>
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