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    <title>2012 (8) TMI 1147 - ITAT DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=277951</link>
    <description>The Revenue appealed against the deletion of an addition of cash deposited in the bank account by the Commissioner of Income Tax(A) for AY 2006-07. The Assessing Officer added the cash to the income of the assessee, but the Commissioner allowed the appeal, reducing the amount based on explanations provided. The Revenue contended that additional evidence was admitted improperly. The Tribunal found errors in the Assessing Officer&#039;s calculations, confirmed the lower cash amount, and directed a fresh adjudication by the Assessing Officer due to procedural irregularities. The Revenue&#039;s appeal was allowed, and the matter was remanded for proper consideration of evidence.</description>
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    <pubDate>Wed, 29 Aug 2012 00:00:00 +0530</pubDate>
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      <title>2012 (8) TMI 1147 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=277951</link>
      <description>The Revenue appealed against the deletion of an addition of cash deposited in the bank account by the Commissioner of Income Tax(A) for AY 2006-07. The Assessing Officer added the cash to the income of the assessee, but the Commissioner allowed the appeal, reducing the amount based on explanations provided. The Revenue contended that additional evidence was admitted improperly. The Tribunal found errors in the Assessing Officer&#039;s calculations, confirmed the lower cash amount, and directed a fresh adjudication by the Assessing Officer due to procedural irregularities. The Revenue&#039;s appeal was allowed, and the matter was remanded for proper consideration of evidence.</description>
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      <pubDate>Wed, 29 Aug 2012 00:00:00 +0530</pubDate>
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