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    <title>2013 (1) TMI 737 - ITAT DELHI</title>
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    <description>The case involved undisclosed sales and income arising from illegal transportation of stones, with the District Magistrate&#039;s order serving as the basis for the addition to the assessee&#039;s income. The Commissioner of Income Tax upheld the addition, relying on expert opinions. The Tribunal remitted the matter back to the Assessing Officer for further examination in light of the Divisional Commissioner&#039;s decision. Additionally, the Tribunal allowed the appeal for statistical purposes regarding the disallowance of compounding fees, emphasizing the need for a fresh assessment based on the Divisional Commissioner&#039;s orders.</description>
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    <pubDate>Fri, 18 Jan 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=171008</link>
      <description>The case involved undisclosed sales and income arising from illegal transportation of stones, with the District Magistrate&#039;s order serving as the basis for the addition to the assessee&#039;s income. The Commissioner of Income Tax upheld the addition, relying on expert opinions. The Tribunal remitted the matter back to the Assessing Officer for further examination in light of the Divisional Commissioner&#039;s decision. Additionally, the Tribunal allowed the appeal for statistical purposes regarding the disallowance of compounding fees, emphasizing the need for a fresh assessment based on the Divisional Commissioner&#039;s orders.</description>
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      <pubDate>Fri, 18 Jan 2013 00:00:00 +0530</pubDate>
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