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    <title>1998 (1) TMI 526 - ITAT MUMBAI</title>
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    <description>The Tribunal held that the assessment order was passed within the prescribed time-limit. It found that a speaking order was indeed passed and served within the time-limit. The Tribunal emphasized that ad hoc additions cannot be made without correlating evidence found during the search with regular assessments. Various additions on different heads were discussed, with some being upheld and others deleted based on evidence and reasoning. The appeal was dismissed in one case and partly allowed in another.</description>
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      <title>1998 (1) TMI 526 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=189121</link>
      <description>The Tribunal held that the assessment order was passed within the prescribed time-limit. It found that a speaking order was indeed passed and served within the time-limit. The Tribunal emphasized that ad hoc additions cannot be made without correlating evidence found during the search with regular assessments. Various additions on different heads were discussed, with some being upheld and others deleted based on evidence and reasoning. The appeal was dismissed in one case and partly allowed in another.</description>
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