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    <title>2018 (1) TMI 588 - ITAT DELHI</title>
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    <description>The ITAT upheld the Ld. CIT(A)&#039;s decision, ruling that the reopening of the assessment was void as no addition was made based on the reasons for reopening. The ITAT found the AO lacked jurisdiction to add to the returned income and dismissed the departmental appeal. The cross-objection by the assessee was also dismissed, resulting in the appeal of the department and the cross-objection of the assessee being dismissed.</description>
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      <description>The ITAT upheld the Ld. CIT(A)&#039;s decision, ruling that the reopening of the assessment was void as no addition was made based on the reasons for reopening. The ITAT found the AO lacked jurisdiction to add to the returned income and dismissed the departmental appeal. The cross-objection by the assessee was also dismissed, resulting in the appeal of the department and the cross-objection of the assessee being dismissed.</description>
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