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    <title>2017 (4) TMI 176 - ITAT VISAKHAPATNAM</title>
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    <description>The Tribunal allowed the appeals filed by the assessee, directing the deletion of additions made by the Assessing Officer for the assessment years 2003-04, 2004-05, 2006-07, and 2009-10. It was held that the Assessing Officer lacked jurisdiction to make additions without incriminating materials for concluded assessments at the time of the search. The Tribunal emphasized the importance of evidence and directed the Assessing Officer to delete the challenged additions.</description>
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      <description>The Tribunal allowed the appeals filed by the assessee, directing the deletion of additions made by the Assessing Officer for the assessment years 2003-04, 2004-05, 2006-07, and 2009-10. It was held that the Assessing Officer lacked jurisdiction to make additions without incriminating materials for concluded assessments at the time of the search. The Tribunal emphasized the importance of evidence and directed the Assessing Officer to delete the challenged additions.</description>
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