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    <description>The Income Tax Appellate Tribunal (ITAT) ruled in favor of the appellant, finding that the Assessing Officer (AO) was incorrect in making additions under Section 153A read with Section 143(3) as no incriminating material was discovered during the search. The ITAT overturned the addition of Rs. 1,20,000 for both Assessment Years 2004-05 and 2007-08, thereby allowing the appeals filed by the appellant.</description>
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      <description>The Income Tax Appellate Tribunal (ITAT) ruled in favor of the appellant, finding that the Assessing Officer (AO) was incorrect in making additions under Section 153A read with Section 143(3) as no incriminating material was discovered during the search. The ITAT overturned the addition of Rs. 1,20,000 for both Assessment Years 2004-05 and 2007-08, thereby allowing the appeals filed by the appellant.</description>
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