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    <description>The ITAT allowed all appeals, setting aside the CIT(A) orders and directing a re-examination of the additions made in assessments. The ITAT emphasized the necessity of seized material for assessments and the application of legal principles from previous judgments, criticizing the lower authorities for not addressing these issues. The appeals were restored for a thorough examination, ensuring adherence to principles of natural justice.</description>
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      <description>The ITAT allowed all appeals, setting aside the CIT(A) orders and directing a re-examination of the additions made in assessments. The ITAT emphasized the necessity of seized material for assessments and the application of legal principles from previous judgments, criticizing the lower authorities for not addressing these issues. The appeals were restored for a thorough examination, ensuring adherence to principles of natural justice.</description>
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