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    <description>The Tribunal set aside the CIT(A)&#039;s order and directed the Assessing Officer to delete the addition under section 68 of the I.T. Act. The decision was due to the lack of specific evidence against the assessee, violation of natural justice principles, and consistency with prior cases. The appeals by the assessees were allowed.</description>
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      <description>The Tribunal set aside the CIT(A)&#039;s order and directed the Assessing Officer to delete the addition under section 68 of the I.T. Act. The decision was due to the lack of specific evidence against the assessee, violation of natural justice principles, and consistency with prior cases. The appeals by the assessees were allowed.</description>
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