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    <title>2010 (4) TMI 1190 - ITAT DELHI</title>
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    <description>The appeals by the assessee were partly allowed for statistical purposes, and one appeal was allowed due to the lack of jurisdiction in the assessment process. The Tribunal found that the addition under section 153A without incriminating material was not pressed by the assessee&#039;s counsel and was dismissed. Additionally, it was held that the assessment for a specific assessment year under section 153A was without jurisdiction, leading to the appeal being allowed in favor of the assessee.</description>
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      <title>2010 (4) TMI 1190 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=273450</link>
      <description>The appeals by the assessee were partly allowed for statistical purposes, and one appeal was allowed due to the lack of jurisdiction in the assessment process. The Tribunal found that the addition under section 153A without incriminating material was not pressed by the assessee&#039;s counsel and was dismissed. Additionally, it was held that the assessment for a specific assessment year under section 153A was without jurisdiction, leading to the appeal being allowed in favor of the assessee.</description>
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