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    <title>2009 (9) TMI 983 - ITAT AHMEDABAD</title>
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    <description>The Revenue&#039;s appeal against the deletion of an addition of Rs. 11,75,658/- made on account of suppressed production of mung dal for the assessment year 2002-03 was dismissed. The CIT(A) and Tribunal both found the AO&#039;s methodology flawed, supporting the assessee&#039;s explanation with evidence from day-to-day quantity details and certifications. The Tribunal upheld the CIT(A)&#039;s well-reasoned order, noting past deletions of similar additions. Ultimately, the Tribunal found no valid ground for interference and affirmed the CIT(A)&#039;s decision.</description>
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      <title>2009 (9) TMI 983 - ITAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=183725</link>
      <description>The Revenue&#039;s appeal against the deletion of an addition of Rs. 11,75,658/- made on account of suppressed production of mung dal for the assessment year 2002-03 was dismissed. The CIT(A) and Tribunal both found the AO&#039;s methodology flawed, supporting the assessee&#039;s explanation with evidence from day-to-day quantity details and certifications. The Tribunal upheld the CIT(A)&#039;s well-reasoned order, noting past deletions of similar additions. Ultimately, the Tribunal found no valid ground for interference and affirmed the CIT(A)&#039;s decision.</description>
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