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    <title>2017 (6) TMI 290 - ITAT PUNE</title>
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    <description>The Tribunal declared the assessment order passed under section 143(3) read with section 153C null and void as the seized documents did not belong to the assessee. Consequently, the addition of Rs. 34,12,230/- for unaccounted investment in land was set aside. The appeal of the assessee was allowed, rendering the grounds of appeal on merits academic due to the invalidated assessment order.</description>
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      <description>The Tribunal declared the assessment order passed under section 143(3) read with section 153C null and void as the seized documents did not belong to the assessee. Consequently, the addition of Rs. 34,12,230/- for unaccounted investment in land was set aside. The appeal of the assessee was allowed, rendering the grounds of appeal on merits academic due to the invalidated assessment order.</description>
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