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    <title>2016 (1) TMI 1113 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the First Appellate Authority&#039;s decision, emphasizing the importance of following natural justice principles and conducting thorough investigations before making additions to an assessee&#039;s income based on external information. The judgment highlights the significance of providing adequate opportunity to the assessee to respond to allegations and present evidence in their defense. The Tribunal confirmed the deletion of the addition made by the Assessing Officer, dismissing the appeal filed by the AO.</description>
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      <description>The Tribunal upheld the First Appellate Authority&#039;s decision, emphasizing the importance of following natural justice principles and conducting thorough investigations before making additions to an assessee&#039;s income based on external information. The judgment highlights the significance of providing adequate opportunity to the assessee to respond to allegations and present evidence in their defense. The Tribunal confirmed the deletion of the addition made by the Assessing Officer, dismissing the appeal filed by the AO.</description>
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