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    <title>2011 (2) TMI 1477 - ITAT DELHI</title>
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    <description>The Tribunal allowed the department&#039;s appeal against the CIT(A)&#039;s order, which had confirmed and enhanced additions made by the AO on account of bogus share capital. The Tribunal found the earlier order unsustainable due to subsequent legal developments and reversed it. Consequently, the Tribunal revived the assessee&#039;s appeal for further consideration following the High Court&#039;s directive to consider the revival application in accordance with previous liberty granted.</description>
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      <description>The Tribunal allowed the department&#039;s appeal against the CIT(A)&#039;s order, which had confirmed and enhanced additions made by the AO on account of bogus share capital. The Tribunal found the earlier order unsustainable due to subsequent legal developments and reversed it. Consequently, the Tribunal revived the assessee&#039;s appeal for further consideration following the High Court&#039;s directive to consider the revival application in accordance with previous liberty granted.</description>
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