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    <title>2018 (3) TMI 1672 - ITAT CUTTACK</title>
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    <description>The Tribunal ruled in favor of the assessee, finding the assessments under Section 153A invalid due to the absence of incriminating material. Additionally, the Tribunal deleted the additions made under Section 68, as no incriminating evidence was presented and there were violations of natural justice by not allowing cross-examination. The Tribunal dismissed the stay petitions filed by the assessee as unnecessary after deciding on the appeals.</description>
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      <description>The Tribunal ruled in favor of the assessee, finding the assessments under Section 153A invalid due to the absence of incriminating material. Additionally, the Tribunal deleted the additions made under Section 68, as no incriminating evidence was presented and there were violations of natural justice by not allowing cross-examination. The Tribunal dismissed the stay petitions filed by the assessee as unnecessary after deciding on the appeals.</description>
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