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    <title>2016 (6) TMI 1160 - ITAT DELHI</title>
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    <description>The Tribunal upheld the assessment order under section 143(3) instead of section 153C, dismissing the challenge raised by the assessee. Regarding the addition of Rs. 1,40,78,000/- based on seized documents, the Tribunal found discrepancies and concluded the addition was unjustified. The appeal was allowed on this ground, leading to the deletion of the mentioned amount. The Tribunal&#039;s final decision was pronounced on 13/06/2016.</description>
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      <link>https://www.taxtmi.com/caselaws?id=189873</link>
      <description>The Tribunal upheld the assessment order under section 143(3) instead of section 153C, dismissing the challenge raised by the assessee. Regarding the addition of Rs. 1,40,78,000/- based on seized documents, the Tribunal found discrepancies and concluded the addition was unjustified. The appeal was allowed on this ground, leading to the deletion of the mentioned amount. The Tribunal&#039;s final decision was pronounced on 13/06/2016.</description>
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