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    <title>2004 (1) TMI 40 - DELHI High Court</title>
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    <description>The High Court found the Tribunal&#039;s decision confirming an ad hoc addition of Rs. 1.5 lakhs out of Rs. 2 lakhs made by the Assessing Officer regarding alleged excess stock to be lacking in proper justification, deeming it a perverse finding. The matter was remanded back to the Tribunal for further consideration, with the Tribunal having the discretion to remand it to the Assessing Officer if required. The High Court&#039;s order was to be provided dasti under the court master&#039;s signature.</description>
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    <pubDate>Thu, 29 Jan 2004 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=11097</link>
      <description>The High Court found the Tribunal&#039;s decision confirming an ad hoc addition of Rs. 1.5 lakhs out of Rs. 2 lakhs made by the Assessing Officer regarding alleged excess stock to be lacking in proper justification, deeming it a perverse finding. The matter was remanded back to the Tribunal for further consideration, with the Tribunal having the discretion to remand it to the Assessing Officer if required. The High Court&#039;s order was to be provided dasti under the court master&#039;s signature.</description>
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