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    <title>2016 (3) TMI 957 - ITAT LUCKNOW</title>
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    <description>The Tribunal held that the ld. CIT(A) exceeded jurisdiction by examining new sources of income not addressed by the Assessing Officer. Relying on legal precedents, the Tribunal set aside the ld. CIT(A)&#039;s order enhancing income and deleted the addition. The decision emphasized the importance of adhering to jurisdictional limits in tax assessments, ultimately ruling in favor of the assessee.</description>
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      <description>The Tribunal held that the ld. CIT(A) exceeded jurisdiction by examining new sources of income not addressed by the Assessing Officer. Relying on legal precedents, the Tribunal set aside the ld. CIT(A)&#039;s order enhancing income and deleted the addition. The decision emphasized the importance of adhering to jurisdictional limits in tax assessments, ultimately ruling in favor of the assessee.</description>
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