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    <title>2018 (6) TMI 1584 - ITAT SURAT</title>
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    <description>The Tribunal allowed the admission of additional evidence in a case concerning the addition of unexplained investment in a factory shed under section 69A of the Income Tax Act for the Assessment Year 2008-09. Emphasizing the importance of substantial justice, the Tribunal remanded the case to the Assessing Officer for further proceedings, directing the Assessee to cooperate and present necessary evidence during the appeal process. The appeal was allowed for statistical purposes, highlighting the significance of ensuring justice is not impeded by inadvertent errors or omissions by parties.</description>
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