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    <title>2015 (10) TMI 1468 - ITAT LUCKNOW</title>
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    <description>The Tribunal ruled in favor of the appellant, emphasizing that making additions on issues not reopened during assessment, when no additions were made on the specific reopened issues, is impermissible. The judgment underscores the importance of conducting assessments within legal boundaries and preventing taxpayers from facing excessive and unjustified additions. The Tribunal set aside the CIT(A)&#039;s order and deleted the additions made on issues other than those for which the assessment was reopened, providing relief to the appellant.</description>
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      <description>The Tribunal ruled in favor of the appellant, emphasizing that making additions on issues not reopened during assessment, when no additions were made on the specific reopened issues, is impermissible. The judgment underscores the importance of conducting assessments within legal boundaries and preventing taxpayers from facing excessive and unjustified additions. The Tribunal set aside the CIT(A)&#039;s order and deleted the additions made on issues other than those for which the assessment was reopened, providing relief to the appellant.</description>
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